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近年来,广东财政深入贯彻科学发展观,稳步推进各项财政改革,努力增收节支,提高财政支出绩效。2011年,广东财政在原有的财政支出绩效评价基础上,积极推进财政支出绩效第三评价改革,取得明显成效。本文通过对广东财政支出绩效第三方评价改革的探究,分析其主要成效及其存在问题,并在此基础上提出完善财政支出绩效第三方评价体系的建议和措施。
In recent years, Guangdong’s finance has thoroughly implemented the scientific concept of development, steadily promoted various fiscal reforms, made efforts to increase revenue and reduce expenditure, and improved the performance of fiscal expenditure. In 2011, on the basis of the original performance evaluation of financial expenditure, Guangdong Finance actively promoted the third evaluation reform on the performance of fiscal expenditure and achieved remarkable results. Through the research on the reform of the third party appraisal of the financial expenditure performance in Guangdong, this paper analyzes its main effects and its existing problems, and on this basis puts forward some suggestions and measures to perfect the third party appraisal system of financial expenditure performance.