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财政支出绩效评价是指运用科学、规范的评价方法,按照一定的指标体系和评价标准,对财政支出行为过程及其结果的合理性、有效性进行综合分析和评判。由于财政支出是通过预算进行安排的,所以也称为预算绩效评价。财政支出绩效评价是市场经济和社会进步对政府公共支出管理提出的必然要求。
The performance appraisal of fiscal expenditure refers to the comprehensive analysis and judgment of the rationality and effectiveness of the financial expenditure behavior process and its result according to a certain index system and evaluation criteria by scientific and standardized evaluation methods. As fiscal expenditure is arranged through the budget, it is also called the budget performance evaluation. The performance appraisal of the financial expenditure is the inevitable request that the market economy and the social progress put forward to the government public expenditure management.