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为规范行政事业单位财政支出行为,需要建立科学、合理的财政支出绩效评价体系,本文从绩效评价现状、绩效评价体系建设、绩效评价方法运用三个方面,分别对有关情况进行了阐述,希望能对推动财政支出绩效评价体系建设有所帮助。
In order to regulate the financial expenditure of administrative institutions, we need to establish a scientific and reasonable performance appraisal system of financial expenditures. This article elaborates the relevant situations from three aspects: the current situation of performance appraisal, the construction of performance appraisal system and the application of performance appraisal methods. It is helpful to promote the performance appraisal system of financial expenditure.