财政性项目支出绩效考评指标体系的构建

财政性项目支出绩效考评是公共财政管理体制的重要组成部分.建立科学、合理、完善的财政性项目支出绩效考评指标体系,是财政性项目支出绩效评价的核心,同时也是财政部门贯彻落实科学发展观、推进科学化与精细化管理的重要体现.

On the Construction of the Index System of Performance Evaluation of Fiscal Expenditure

The performance evaluation of fiscal expenditure is the important part of the public finance management system. The. construction of the scientific, reasonable and improved Index System of the performance evaluation of fiscal expenditure is the core of the performance evaluation of fiscal expenditure, and the important embodiment of the finance departmens＇ implementing the scientific outlook on development, promoting scientific and meticulous management. Based on the analysis of the present Index System ofthe performance evaluation of fiscal expenditure in Wuhu, this paper introduces the application of Balanced Scorecard to construct the Index System of the performance evaluation of fiscal expenditure, and eveluate the perfomance of the fiscal expenditure.