本文分析了行政事业单位财政支出绩效评价的不足,从提高认识、完善评价制度、设置绩效指标、加强绩效管理等方面提出了改进措施,以期为财政支出绩效的评价活动提供参考和建议。 This paper analyzes the deficiencies in the performance appraisal of the financial expenditure of the administrative institutions, and puts forward the improvement measures from the aspects of raising awareness, perfecting the appraisal system, setting performance indicators and strengthening performance management so as to provide reference and suggestions for the appraisal of financial expenditure performance.