论文部分内容阅读
财政支出绩效评价是以结果为导向的财政支出管理模式。加强财政支出绩效评价,对深化财政体制改革,全面推进财政科学化、精细化管理,提高财政资金的使用效益等有着重要的意义。政府会计改革要以财政支出绩效评价为导向,通过改革推进财政支出绩效评价体系的建立及完善。本文主要分析了政府会计改革与财政支出绩效评价的联系,指出政府会计存在的问题及探讨解决办法,从加快政府会计改革的必要性、会计科目的设置等方面阐述了如何推进以财政支出绩效评价为导向的政府会计改革。
The financial expenditure performance evaluation is a result-oriented financial expenditure management model. Strengthening the performance appraisal of fiscal expenditures is of great significance to deepening the reform of the financial system, comprehensively promoting the scientific and scientifical management of finance, refining the management, and improving the use efficiency of financial funds. Government accounting reform should be guided by the performance appraisal of fiscal expenditures, and promote the establishment and improvement of the performance appraisal system of financial expenditures through the reform. This article mainly analyzes the relationship between the government accounting reform and the performance appraisal of fiscal expenditure, points out the problems existing in the government accounting and the ways to solve the problems, elaborates how to promote the performance appraisal of the financial expenditure from the aspects of accelerating the necessity of government accounting reform and the setting of accounting subjects Oriented government accounting reform.