摘要
在合理选择财政支出绩效评价指标体系的基础上,构建基于因子分析方法的综合评价模型,运用2014年中国31个省(自治区、直辖市)的界面数据,对各省级区域财政支出绩效进行综合评价实证分析,其结论为:各地区财政支出绩效差异较大,财政支出绩效各因子分数不一,提高财政支出绩效水平是一个系统工程,且受诸多方面因素的制约.针对其综合评价结果提出优化公共财政支出结构、规范财政支出绩效评价流程和加强财政支出监督管理的建议.
Based on the reasonable selection of index system for the fiscal expenditure performance evaluation,comprehensive evaluation model was conducted on the basis of factor analysis,and then an empirical analysis on the comprehensive evaluation of provincial fiscal expenditure performance was carried out by using the interface data collected from 31 provinces（including autonomous region and municipalities）. The basic conclusions include： fiscal expenditure performance in different regions vary hugely; the factor scores differ from each other; improving the performance level of financial expenditure is a systematic project and is restricted by many factors. According to the comprehensive evaluation results,this essay puts forward several suggestions,including： optimizing the structure of public finance expenditure, standardizing the process of fiscal expenditure performance evaluation and strengthening the supervision and management of fiscal expenditure.
作者
王曙光
李金耀
仲深
WANG Shu-guang1 LI , Jin-yao , ZHONG Shen2(1.School of Public Finance and Administration, Harbin University of Commerce, Harbin 150028, China; 2. School of Finance, Harbin University of Commerce, Harbin150028, Chin)
出处
《哈尔滨商业大学学报（自然科学版）》
CAS
2017年第5期626-632,共7页
Journal of Harbin University of Commerce：Natural Sciences Edition
基金
国家社会科学基金项目(14JY003)
关键词
财政支出
财政绩效
绩效评价
综合评价
fiscal expenditure
fiscal performance
performance evaluation
comprehensiveevaluation
