财政支出效益评价是通过对财政支出活动取得的社会经济效益高低的衡量来反映财政职能的履行情况。因此,建立科学合理的财政支出效益评价指标体系,必须以公共财政职能为基点,把握评价考核对象,确立评价应遵循的原则和方法。 1.财政支出效益评价的内容建立公共财政体制是我国财政改革 The evaluation of the financial expenditure efficiency reflects the fulfillment of the financial function by measuring the level of socio-economic benefits achieved by the fiscal expenditure activities. Therefore, establishing a scientific and reasonable evaluation index system for the efficiency of fiscal expenditure must take the function of public finance as the starting point, grasp the object of evaluation and establish the principles and methods to be followed in the evaluation. 1. The content of the financial expenditure efficiency evaluation The establishment of public financial system is China’s financial reform