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公共支出绩效评价指标体系的构建
引用本文:丛树海,周炜,于宁.公共支出绩效评价指标体系的构建[J].财贸经济,2005(3):37-41,F003.
作者姓名:丛树海  周炜  于宁
作者单位:[1]上海财经大学公共经济与管理学院教授、博士生导师,200433 [2]同济大学讲师,200092 [3]上海财经大学公共经济与管理学院博士生,200433
基金项目:国家社科基金课题(课题编号:03BJY094)
摘    要:公共支出绩效评价作为公共支出管理的核心内容之一,其推行的难点在于如何用一套指标科学度量公共支出的绩效。本文从绩效评价的内涵出发,根据公共支出绩效评价自身的特殊性,构建了一套能全面有效度量一般公共支出绩效的指标体系,整个指标体系共分两个层次:第一层次包括投入、过程、产出和结果等4类初始指标;第二层次包括效益性、效率性和有效性等3类终极指标。

关 键 词:公共支出  绩效评价  指标体系

Formulating Indicators for the Evaluation of Public Expenditure Performance
CONG Shuhai,YU Ning.Formulating Indicators for the Evaluation of Public Expenditure Performance[J].Finance & Trade Economics,2005(3):37-41,F003.
Authors:CONG Shuhai  YU Ning
Abstract:The difficulty in evaluating the performance of public expenditure is to construct a set of indicators, and it determines the efficiency of public expenditure management. By studying the characteristics of the evaluation of public expenditure, this paper proposes a set of indicators for the evaluation of public expenditure performance. The indicator system consists of initial indicators and ultimate indicators, the former includes input, process, output and result indicators, and the latter includes efficiency indicators and effectiveness indicators.
Keywords:Public Expenditure  Performance Evaluation  Indicators
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