| 试论财政支出绩效评价指标体系的构建 |
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| 引用本文： | 孙玉军,邱丽敏.试论财政支出绩效评价指标体系的构建[J].北方经贸,2009(1):66-68. |
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| 作者姓名： | 孙玉军 邱丽敏 |
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| 作者单位： | 苏州大学,附属第一医院,江苏,苏州,215001 |
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| 摘 要： | 构建财政支出绩效评价指标体系,要明确财政资金支出的管理要求、明确指标设置类型、明确指标体系的构建要求,财政支出绩效评估指标体系的构建途径包括确定评价内容、设置评价指标、选择评价方式、选择指标计算方法,财政支出绩效评价指标类型包括投入类指标、过程类指标、产出类指标以及效果类指标等。
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| 关 键 词： | 财政支出 绩效评价 指标体系 |
The Study on the Financial Expenditure Performance Evaluation System Construction |
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| SUN Yu-jun,QIU Li-min.The Study on the Financial Expenditure Performance Evaluation System Construction[J].Northern Economy and Trade,2009(1):66-68. |
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| Authors: | SUN Yu-jun QIU Li-min |
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| Institution: | 1.First Affiliated Hospital of Suzhou University;Suzhou;215001;2.Welfare Lottery Distribution Center in Zhejiang Province;Hangzhou;310007 |
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| Abstract: | For the construction of fiscal expenditure performance evaluation index system,it is necessary to clear the management of financial capital expenditure requirements,to clear targets type,and to clear indicators of system of requirements.Financial expenditure performance evaluation index system for construction of channels includes the identification of evaluation,the setup of evaluation index,selection of evaluation and indicators calculation.The financial expenditure performance evaluation type indicators ... |
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| Keywords: | financial expenditure performance evaluation evaluation system |
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