| 广东财政支出绩效评价改革探析 |
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| 引用本文： | 沈莉. 广东财政支出绩效评价改革探析[J]. 五邑大学学报(社会科学版), 2007, 9(2): 60-63 |
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| 作者姓名： | 沈莉 |
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| 作者单位： | 广东金融学院,公共管理系,广东,广州,510521 |
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| 摘 要： | 我国从2003年开始探索财政支出绩效评价改革，广东作为试点取得了一些经验，也暴露出不少问题。为推进改革，广东须将该评价纳入全省财政改革总框架，逐步建立相应的信息系统和数据库，适时推进权责发生制预算会计改革，建立健全财政支出监督机制，引导公民积极参与评价并大力发展中介机构。
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| 关 键 词： | 财政支出 绩效评价 改革 |
| 文章编号： | 1009-1513（2007）02-0060-04 |
| 收稿时间： | 2007-03-02 |
| 修稿时间： | 2007-03-02 |
An Exploration and Analysis of the Performance Evaluation for Guangdong''''s Financial Expenditure |
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| SHEN Li. An Exploration and Analysis of the Performance Evaluation for Guangdong''''s Financial Expenditure[J]. Journal of Wuyi University(Social Sciences Edition), 2007, 9(2): 60-63 |
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| Authors: | SHEN Li |
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| Abstract: | China started to explore reforming the performance evaluation of its financial expenditure in 2003. Guangdong, as a trial province of the reform, has acquired some experience while exposing a number of problems. To push forward the reform, Guangdong must incorporate the evaluation system into the general framework of its financial reform, establish step-by-step a corresponding information system and data bases, timely implement a budget accounting reform together with an accountability system, build a sound supervisory mechanism for its financial expenditure, guide its citizens to actively participate in the evaluation, and vigorously develop intermediary organizations. |
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| Keywords: | Financial Expenditure Performance Evaluation Reform |
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