作　　者： ; ;

机构地区： 华南理工大学法学院

出　　处： 《华南理工大学学报（社会科学版）》 2015年第1期73-79,共7页

摘　　要： 财政支出绩效评价是优化财政支出结构、提高资金产出效果、提升政府公信力的有效工具,背后涉及利益格局的再调整。财政支出绩效评价法制化建设既是有效开展财政支出绩效评价的法律依据与保障,亦是法治政府建设的内在要求。财政支出绩效评价法制化建设应置于政府绩效管理与评价的统一体系之下,重点解决目标定位、领导体制与结果应用三大问题。我们应借鉴国内外已有实践经验及相关法规体系构架,从法律体系、制度体系、法制程序和法治机制等方面完善财政支出绩效评价的法制体系。 Fiscal expenditure performance evaluation is an effective tool to optimize the fiscal expenditure structure, and improve the effectiveness of public finances output and credibility of government.There also exists a lot of in-terest readjustments in the background.The legal system construction of fiscal expenditure performance evaluation is not only the legal basis and guarantee of the fiscal expenditure performance evaluation, but also the inherent re-quirement of the construction of the government under the rule of law.It should be put in the system of the govern-ment performance and evaluation under the rule of law and focus on function orientation, leading system and the ap-plication of result.Through summarizing practical experience at home and abroad and taking reference from the re-lated regulation system, the legal system construction of fiscal expenditure performance evaluation should be built, including legal system, regulation system, legal procedure and mechanism of rule by law.

关 键 词： 财政支出 绩效评价 法制化 结果导向

领　　域： [经济管理] [社会学]