中文摘要：

开展林业财政支出绩效评价是提高林业资金使用效率的迫切需要，也是实现林业跨越式发展的迫切需要。文章从林业财政支出的绩效目标出发，遵循目标一致性、相关性、完备性、可操作性和简明性原则，根据系统理论观点，用林业财政支出的投入、过程、产出、结果四个阶段构建了林业财政支出综合绩效评价指标体系，以助于加快林业财政支出绩效评价的实施。

英文摘要：

With its strengthened role in implementing strategies of sustainable development, ecological de- velopment and Great Development of West China, forestry has become a priority of public finance support. Conducting forestry fiscal expenditure performance measurement is the urgent need of enhancing the efficiency of forestry financial inputs. It is also the urgent demand of realizing the frog-leaping forestry development.This article embarks from the forestry expenditure performance goal. According to the system theory viewpoint, it foUows goal uniformity, relevance, completeness, feasibility and concise principle and constructs forestry fiscal expenditure performance measurement index system from input, process, output, outcome four stages, helping the implementation of forestry fiscal expenditure performance measurement.