财政支出绩效评价是按照效益、效率原则,以综合指标体系为依据,对财政支出进行的衡量比较和综合判断,其目的是对政府配置资源的合理性和资源使用的“所得”与“所耗”进行考核评价。它不仅是对财政支出使用情况进行评价和监督,更是对政府职能实现程度的考核。由于财政支出范围 The performance appraisal of fiscal expenditure is based on the principle of efficiency and efficiency and on the basis of comprehensive index system to measure and compare the financial expenditure. The purpose is to evaluate the rationality of government allocation of resources and the “income” and “consumption” of resource utilization "Evaluation evaluation. It not only evaluates and supervises the use of fiscal expenditure, but also tests the degree of realization of government functions. Due to the scope of financial expenditure