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林业财政支出绩效评价指标体系研究
引用本文:樊喜斌,刘红梅,王克强,陈玲娣.林业财政支出绩效评价指标体系研究[J].林业经济,2006(9).
作者姓名:樊喜斌  刘红梅  王克强  陈玲娣
作者单位:国家林业局造林司 北京100714(樊喜斌),上海师范大学 上海200234(刘红梅),上海财经大学 上海200433(王克强,陈玲娣)
基金项目:国家社会科学基金课题(批准号:04CZZ015),国家林业局课题(批准号:2003-099-R07),中国博士后科学基金(20040350466)等课题的资助。
摘    要:开展林业财政支出绩效评价是提高林业资金使用效率的迫切需要,也是实现林业跨越式发展的迫切需要。文章从林业财政支出的绩效目标出发,遵循目标一致性、相关性、完备性、可操作性和简明性原则,根据系统理论观点,用林业财政支出的投入、过程、产出、结果四个阶段构建了林业财政支出综合绩效评价指标体系,以助于加快林业财政支出绩效评价的实施。

关 键 词:林业财政支出  绩效评价  指标体系

Research on Index System of Forestry Fiscal Expenditure Performance Measurement
Fa Xibin Liu Hongmei Wang Keqiang Chen Lingti.Research on Index System of Forestry Fiscal Expenditure Performance Measurement[J].Forestry Economics,2006(9).
Authors:Fa Xibin Liu Hongmei Wang Keqiang Chen Lingti
Institution:Fa Xibin1 Liu Hongmei3 Wang Keqiang2 Chen Lingti2
Abstract:With its strengthened role in implementing strategies of sustainable development, ecological development and Great Development of West China, forestry has become a priority of public finance support. Conducting forestry fiscal expenditure performance measurement is the urgent need of enhancing the efficiency of forestry financial inputs. It is also the urgent demand of realizing the frog-leaping forestry development.This article embarks from the forestry expenditure performance goal. According to the system theory viewpoint, it follows goal uniformity, relevance, completeness, feasibility and concise principle and constructs forestry fiscal expenditure performance measurement index system from input, process, output, outcome four stages, helping the implementation of forestry fiscal expenditure performance measurement.
Keywords:forestry fiscal expenditure  performance measurement  index system
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