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公共支出的绩效考评是政府、财政部门等单位运用科学规范的方法,按照统一的评价标准,对公共支出行为及绩效做出的较为客观公正的评判行为。随着各国政府绩效考评制度的进一步完善,公共支出的绩效考评成为当前我国政府职能效益评价的热点问题。
The performance appraisal of public expenditure is a relatively objective and fair appraisal of public expenditure behavior and performance according to a unified evaluation standard by the government and financial departments and other units using scientific and standardized methods. With the further improvement of the government performance appraisal system in various countries, the performance appraisal of public expenditures has become a hot issue in the current government function evaluation.