地方财政支出绩效评价存在的问题与对策研究——以怀宁县为例.pdf

本文的创新点和不足之处：本文的创新之处在于充分利用了在怀宁县财政局 实习的岗位优势，拿到第一手资料，结合当地的财政支出绩效评价的实际情况， 发现评价工作中产生的问题且加以解决。不足之处在于虽然实习一年，但是实际 工作经验仍较缺乏，很多问题发现不了，亦无从谈起解决之道。 关键词：财政：财政支出：绩效评价 Ⅱ Abstract Firstin the1lth has fiscalincomeisstillasthemain five-yearplan ended，and driverofChinaseconomic alsofiscalrevenuetobe development,localgovernments a andcloseattentionoflocalfiscal in 11 toppriority revenue．Treasury2，20 April thefiscal evaluation interim promulgatedexpenditureperformance management measures＼tI，the offiscal has intoanew to management era,how expenditurestepped thefiscal structurebecamethe havebeenthe optimize expenditure departments focus ofthe the hasa、)l，ide offiscal unit．Although country range expenditureperformance evaluation local is are work，butgovernments emphasisdifferent，manygovernments stillwillworkmostofthefocusonhowto thefiscal improve revenue，while ignoring the of thestructureoffiscal lack importance optimizing expendituremanagement，the ofa setoffiscal evaluation the complete expenditureperformance system，and universalcontradictionbetweenfinancialrevenueand solutiontothis