摘要
中小学财政支出绩效评价是对学校财政支出的过程及其产生的效益进行综合评判,与传统的教育评价概念相比,最显著的特点在于提出了资源评价的观点。绩效评价实践必须遵循经济性、效率性与有效性的统一,完整性与导向性相结合,有形绩效与无形绩效并重,当前绩效与未来绩效并重等原则。学校财政支出绩效评价不能仅仅关注教育投入的产出结果,必须从输入、过程与产出的全过程来评价绩效。
The primary and junior high school public finance expenditure performance evaluation evaluates the process and results of finance expenditure of the school. Compared with the traditional education evaluation concept, the most remarkable characteristic of the performance assessment is that it puts forward the idea of resources evaluation. Performance evaluation must unify the economy, efficiency and effectiveness, combine the integrity and orientation, lays equal stress on the visible results and invisible results, and lay equal stress＇es on the current and future results, The finance expenditure results of the school evaluation shouldn＇t stress the results, but emphasize input, process and output.
出处
《江南大学学报（人文社会科学版）》
2006年第1期108-111,共4页
Journal of Jiangnan University：Humanities & Social Sciences Edition
关键词
财政支出
绩效评价
基本理论
finance expenditure
performance evaluation
basic theory
