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| 构建财政支出绩效监督指标体系的思考 | |
| 引用本文： | 刘伟,张泽荣. 构建财政支出绩效监督指标体系的思考[J]. 经济与管理, 2006, 20(5): 49-52 |
| 作者姓名： | 刘伟 张泽荣 |
| 作者单位： | 山东大学,经济学院,山东,济南,250100;泰安市财政干部教育中心,山东,泰安,271000 |
| 摘 要： | 由于缺乏有效的财政支出绩效监督指标体系,目前中国财政支出绩效监督仅仅停留在对部分项目财务指标的检查和效果的评价,而对财政资金的使用效益评价监督不足。因此,构建一套科学、统一和完整的财政支出绩效监督指标体系就显得十分重要。 |
| 关 键 词： | 财政支出 绩效监督 指标体系 |
| 文章编号： | 1003-3890(2006)05-0049-04 |
| 收稿时间： | 2006-02-09 |
| 修稿时间： | 2006-02-09 |
On Establishing System of Performance Supervisor on Fiscal Expenditure Index |
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| LIU Wei,ZHANG Ze-rong. On Establishing System of Performance Supervisor on Fiscal Expenditure Index[J]. Economy and Management, 2006, 20(5): 49-52 | |
| Authors: | LIU Wei ZHANG Ze-rong |
| Abstract: | Lacking of estimating and supervisor on benefit of fiscal fund,the means of performance supervisor on fiscal expenditure of china is only on the stage of checking up on the part of financial target and estimating on effect because of lacking of effective system of performance supervisor on fiscal expenditure index.Therefore,it is very important to establish a set of scientific,uniform and integrated system of performance supervisor on fiscal expenditure index. |
| Keywords: | fiscal expenditure performance monitor system of index |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ | |