【摘要】 现有财政科技投入绩效评价指标体系未能从政府职能角度将中央财政与地方财政的目标区别开来,因而无法准确反映地方政府财政科技支出的具体功能和实效。本文从地方财政职能出发,在确定地方财政科技投入目的的基础上,尝试构建以财政科技支出规模和财政科技支出结构为投入指标,以带动效应、引导效应、持续效应和服务效应为产出指标的评价指标体系,可有效诊断地方财政科技支出实效,促使地方政府合理调整财政科技支出规模与结构,提升财政科技支出绩效。更多还原

【Abstract】 The existing financial science and technology investment performance evaluation index system does not distinguish the central financial function from the local financial function. The system can not fully reflect the specific functions of local government financial science and technology expenditures and effectiveness. This article starts with local fiscal functions. To determine the purpose of local financial science and technology investment,the article attempts to build an investment target based on the scale of financial science and technology expenditures and the structure of financial science and technology expenditures and build an evaluation index system with output effect,guidance effect,continuous effect,and service effect as output indicators. The aims are to diagnose the effectiveness of financial science and technology expenditures,to urge local governments to rationally adjust the scale and structure of financial science and technology expenditures and to improve financial technology spending performance.更多还原