财政支出绩效评价标准是指以一定量有效样本数据为基础,利用数理统计的原理进行预测和分析而得出的标准样本数据。根据这些标准样本数据能够具体将财政评价支出行为的优劣等特征通过量化的方式进行量度。科学、准确的评价标准,是评价体系的重要组成部分,通过与评价标准的比较,可以使评价者客观分析出财政支出规模是否适度、支出结构是否合理以及政策实施效果是否显著,从而有效实现财政政策和财政支出绩效的 Financial expenditure performance evaluation criteria refers to a certain amount of effective sample data as the basis, the use of statistical principles to predict and analyze the standard sample data. According to these standard sample data, we can measure the merits of the financial evaluation expenditure behaviors quantitatively. Scientific and accurate evaluation standard is an important part of the evaluation system. By comparison with the evaluation criteria, the evaluators can objectively analyze whether the scale of the fiscal expenditure is appropriate, whether the expenditure structure is reasonable and whether the policy implementation effect is significant, so as to effectively realize the fiscal Policy and financial expenditure performance