The public choice theory, the economical responsibility theory and new public management theory guiding by outputs are the theoretical basis of educational expenditure performance assessment.
公共选择理论、受托经济责任理论和以产出为导向的新公共管理理论是对财政教育支出进行绩效评价的理论基础。
In the frame of constructing public finance in China, the research on local financial expenditure performance will impel that on financial expenditure theory and perfect that on public finance theory.
在我国构建公共财政的框架下，研究地方财政支出效益是推动财政支出理论研究，从而完善我国公共财政理论研究的需要。
This article uses rent-seeking theory for reference and primarily analyzes all kinds of rent-seeking activities in public financial expenditure.
本文首先以寻租理论为基础和指导，重点分析研究了财政支出领域存在的各种寻租行为和现象。
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