引用本文:王 珑,钮一成.财政公共支出绩效评价对象及其层次分析[J].农业科研经济管理,2011,(4):15-17
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财政公共支出绩效评价对象及其层次分析
王 珑,钮一成
(中国农业科学院作物科学研究所,北京 100081)
摘要:
财政公共支出绩效评价需要制定科学合理的评价指标体系,构建行之有效的绩效评价指标体系首先要明确绩效评价的对象及其层次。该文在现有财政公共支出绩效评价办法的框架内,对绩效评价的层次和对象进行了分析,综合阐述了各层次的区别与联系,为绩效评价对象及其层次的确认提供了指导与参考。
关键词:  财政公共支出 绩效评价 对象 层次
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ANALYSIS OF THE OBJECTS AND LEVELS OF PERFORMANCE EVALUATION ON PUBLIC FINANCIAL EXPENDITURE
Wang Long, Niu Yicheng
(Institute of Crop Sciences of Chinese Academy of Agricultural Sciences,Beijing 100081)
Abstract:
Performance evaluation on public financial expenditure needs scientific and rational evaluation system, and hence it′s primary to definite the evaluation′s object and level. On the basis of current financial expenditure evaluation framework and method, this paper analyzed the object and level of performance evaluation, stated the difference and relationship between levels. The results from this paper provided the guidance and reference for identifying the object and level.
Key words:  public financial expenditure; performance evaluation; object; level