公共支出绩效:"热"考评中的"冷"思考

公共支出绩效，是目前财政理论界与实践部门探讨较多的重大问题，中央和地方许多部门也在不同领域尝试进行对公共支出绩效的考评。但是，必须指出的是，由于我国绩效考评理论研究的程度有限，实际业务部门的思想观念还未宾正到位，加之一些考评的基础性工作没有充分做好，对公共支出绩效的考评，目前还存在一些误区、问题和亟待改进之处。笔者试图对上述问题进行初步的梳理，并在现实制度框架下提出改进的对策建议。

Performance of the Public Expenditure: Sober Consideration under the Flourishing Practice

The performance of the public expenditure is a main question both for the academic and the practice circle, many administrations of the central and local governments are carrying out the performance appraisal. However, one point must be indicated is, because of the limited research of the performance appraisal in China, the laggard notion of the officers in the governments and the insufficient preparation for the reform, there are some issues and shortcomings existing in current practice. The writer is struggling for the categories of the above issues and countermeasures to them.