苏州市财政支出绩效评价研究.pdf

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1、苏州市财政支出绩效评价的研究中文摘要中文摘要随着苏州经济的快速发展，苏州市本级的财政收入不断增加，财政支出结构不断优化，社会公共产品和公共服务的供给能力不断增强。但在财政资金支出的实践中，“重分配轻管理”的缺陷仍然不同程度地存在。根据科学化、精细化理财的要求，“把钱花在刀刃上”，追求支出效益的最大化成为财政管理的目标，财政支出绩效评价成为达到目标的有效手段。本文从财政支出绩效评价概念出发，阐述了绩效评价的原则方法等相关理论，对苏州市开展财政支出评价工作现状及缺陷进行了剖析，借鉴英美澳三国开展财政支出绩效评价的实践和经验，综合采用文献研究法、案例分析法和定量与定性相结合分析法等研究方法

2、，就如何完善苏州市财政支出绩效评价工作进行了探讨，提出健全财政支出绩效评价法规制度、充分运用财政支出绩效评价结果等建议,进一步完善财政支出绩效评价体系，为苏州市今后深入有效推进财政支出绩效评价工作提供参考。关键词：财政支出绩效评价财政管理作者：郭薇帆指导老师：潘晓珍I英文摘要苏州市财政支出绩效评价的研究ResearchonperformanceevaluationinfiscalexpenditureofSuzhouAbstractWiththedevelopmentofSuzhou’seconomy,thefinancerevenueincreasesgraduallyandthe

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