Performance Measurement In Expenditure Of Justice Divisions

Performance is the act and achievements of some departments or doing a piece of work. The performance of financial expenditure is mainly reflected that the rationality of the financial expenditure budgets, the compliance in the process of financial expenditure, the efficiency and beneficial results of fiscal expenditure. Performance measurement of financial expenditure is based on some of the target system and analysis tools. It is an evaluation system which analyses the effect of financial expenditure.This is the study of performance evaluations in fiscal expenditure of justice divisions. Justice divisions includes the people's court, the people's procuratorate, the public security organs, judicial departments and prisons. Performance measurement in expenditure of justice divisions is comprehensive and special. The core of performance evaluation in expenditure of justice divisions is based on the performance appraisal target system. It is by a series of target system which reflects the ecomony, efficiency and effectiveness of the funds of justice departments. Based on the three objectives, procuratorial and judicial expenditure performance appraisal target system involves three levers. The first is the target level for performance criteria of procuratorial and judicial expenditure. The second is the standard level of ecomony, efficiency and effectiveness. The third is the guideline level of 15 targets.Analytic Hierarchy Process, vague comprehensive evaluation and OLS analysis methods are used in research studies. AHP of each province data to the base year 2001, procuratorial and judicial expenditure are presented by increased efficiency. In the mean time procuratorial and judicial departments of all provinces perform their functions and constantly improve performance. But the results also show differences with performance between regions.Vague comprehensive evaluation is a separate study by the 2006 data. The conclusion is there are differences in provincial performance of the procuratorial and judicial expenditure. Provinces of better performance results are the areas which economy is relatively developed in China. On the contrary, those with worse. performance results are relatively poor provinces. Considering the expenses of financial funds in 31 provinces, it is found there is relevance between the procuratorial and judicial expenditure and the performance of justice divisions.Regression analysis study is in-depth reaserch.Using data of Jiangsu provincial public security departments as the samples, varying from 1996 to 2006, studing from overseas research and using crime rate and arrest rate as variables, three theory hypotheses and two theoretical models have been developed. Empirical evidence is that with the increase of financial budgets in Jiangsu province in recent years, the public security departments maintain good public security system and improve arrest rate even crime rate is boosting. The results of regressin analysis agree with the judgment above.Proposals about how to enhance the performance management in expenditure of justice divisions are set up below. Firstly, we should improve the budgetary funds performance management so as to develop the productivity and efficiency of financial funds. Secondly, we should establish mechanisms for performance in the procuratorial and judicial expenditure and the budget will be determined by the results of the evaluations. Thirdly, we should make good use of the procuratorial and judicia resources and reduce waste of them. Fourthly, we should pay more attention to management and decrease administrative costs.The innovation of the study is in three key areas. The first innovation is about the theory of making full budgetary arrangement on justice divisions. Since the theory was put forward, budgetary funds involved in procuratorial and judicial departments increased year by year. However, there is inefficiency of the funds and waste of resources in some areas and procuratorial and judicial departments. So it is important to establish performance measurement in procuratorial and judicial expenditure. And financial deparments should arrange the budget by the performance evaluation results. Simply increasing the budget is not good for efficiency and qualified government services since other use of fiscal expenditure is extruded. The second innovation is financial sector has expanded its performance appraisal. Performance evaluations in procuratorial and judicial funds are very few. The doctoral dissertation solves the problem by establishing financial expenditure performance appraisal target and evaluating the relevant data for efficiency of the utilization of funds. The third innovation is for the performance appraisal method. The doctoral dissertation is in addition to adopt a more in-depth analysis such as vague comprehensive assessment and regression model.