摘要
开展财政支出效益评价是加强财政监管、提高公共财政支出管理决策水平的重要举措。本文从我国的具体实际出发,探讨了财政支出效益综合评价指标体系的基本框架。
Evaluating financial expenditure is an i mportant measure to strengthen financial regulation and to promote management le vel of public finance. Based on the practical situation, this article puts forwa rd basic framework of index system of evaluating financial expenditure.
出处
《兰州商学院学报》
2003年第4期46-48,共3页
Journal of Lanzhou Commercial College
关键词
财政支出
效益评价
综合评价
指标体系
financial expenditure
benefit evaluation
c omprehensive evaluation
index system
