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自20世纪90年代以来,许多国家将对财政的改革集中到绩效评价上,自我国改革开放以后,市场经济体系和公共财政管理逐步的形成、完善,对于财政资金使用的绩效评价的研究也日益重视起来。十六届三中全会明确提出“建立预算绩效评价体系”的新要求以来,如何根据中央财政的政策导向更好的实施这一要求成为社会广泛关注的话题。本文对当前的财政资金使用绩效评价中的一些问题进行了分析,并提出了相应的解决建议和策略。
Since the 1990s, many countries have focused their fiscal reform on performance evaluation. Since the reform and opening up of our country, the market economic system and public finance have been gradually formed and improved, and the research on the performance evaluation of the use of fiscal funds has also become more and more popular Pay attention to it. Since the Third Plenary Session of the 16th CPC Central Committee explicitly proposed the new requirement of “establishing a budget performance evaluation system”, how to better implement this requirement in accordance with the policy orientation of the Central Government has become a topic of widespread concern in the society. This paper analyzes some problems in the current performance evaluation of the use of fiscal funds and puts forward corresponding solutions and strategies.