On The Evaluation Of Performance Of Public Infrastructural Expenditure

Performance Assessment, which began in the1950’s, appeared while the public became dissatisfied with the bad effect of the governments’expendicture. The performance assessment of the puclic expendicture, not only make the governments’objects clear, but also arouse the impulse, potential, activity, responsibility, urgency of the public servants. It can better the plan and buget, make the governments’function change and reposition, and improve the governments’economy, efficiency and effectivenss, therefore, to use the public resources fully, strengthen the supervision and knowledge of the governments’ expendicture and better the image of the governments.In2008, to defende the influence of the international financial crisis, the central and the provincial and municipal governments put forward the plans of large investment, in which the infrastructure became the main parts of investment. While the investment plans were carried out, the necessity, economy, effect, social function and ecological function of the investment have been highlighted by the public. Thus, whether the investments are worthy and how the expendicture are assessed focused on.To improve the efficiency and servive quality of the public expendicture, in1990s, the theory of Performance Assessment of the public expendicture was introduced by the academic circle. In the21st century, with the deepeness of the reform and openess and the generalizing of maketing value, the public’s voice which asked for improving the transparency of the public expendicture and the performance of the expendicture has been high and high. The performance assessment of the public expendicture is paid attention on, which began to be explored in some fields and areas, then to be generalized in the whole country.However, due to the governments’coarse regulation and the influence of the traditional planning economy system, the complication and diversity of the government expendicutre and the technical defect of the performance assessmen methods and the insufficiency of the effective practice, the performance assessmen of our country are still the initial stage. There are still many defects of the system and the policy and no essential breakthroughs. The contents of performance assessmen are imcomplete. The standards of the assessment are not accurate. The results of the assessment lack in science and have no constraint. The performance assessmen cannot satisfy the needs of the economical development and the reform of the public expendicture of our country. Thus, the paper selects the infrastructure expendicture as the object of the performance assessmen. With the help of the performance assessmen methods of the western developed countries, the performance assessmen system is congfigrued which are applicable to the infrastructure expenditure. With the practical methods, it studies the whole performance assessmen of the starting, carrying out and cheking of the infrastructure expendicture, to improve the economy and effectiveness of the infrastructure expendicture, to improve the reasonable starting and economy of the fund.The paper divides into seven chapers, which can be seen as below in detail.Chaper One:Introduction. The paper introduces the background and the theoretical and practical meaning of the selecting the title of the paper. Because of the constraint of the personnel organization, the staff and office expense cannot be bettered. The performance sssessment of the special fund, the special buying fund, the special repairing fund, the grand conference fund and so on, lack in genral meaning. The infrastructure expendicture occupies a large proportion, and has always been questioned by the public. The infrastructure expendicture belongs to project costs in point of cost accounting. The performance assessment of it has general guiding and theory meaning. Different areas have made good exploration and can be based on by theperformance assessment of infrastructure expendicture. Through compiling the domestic and foreign documents of performance assessment, the writer thinks that the foreign studies of performance assessment are closely connected with the practice, so the achievements can be applied in time. Therefore, the whole theoretical system has been built. Our scholars have begun to make some studies of performance assessment. But most of the studies stay on the performance assessment itself. There are only a few studies of the configuration, the carrying out and so on, and remain quite a few for deepening. Then the paper introduces the study line and structure design, and points out the innovations and defects.Chapter two:The Infrastructure and the Infrastructure Expendicture. It mainly illustrates the concept and scope of the infrastructure, explains the main channels of the infrastructure, including the financial fund, the loan the equity, the stock and the chartered right, and explains the features of the channels., and analyzes the problems in the collecting channels of the infrastructure, and raises the advice how the system of the diverse collection channels of fund is built. Then, the infrastructure expendicture is classified, and the reviewing and analyzing the development of the infrastructure expendicture ia made:the whole scale of the infrastructure expendicture has been rising quickly, the fund structure has changed much since the reform and opening, the proportion of the financial fund has declined clearly. The great achievements of the infrasture investment have been made:infrastructures have been improved greatly, transportation system consisting of land, water and air, and modern network made of postage and communication have taken shape, agricultural production capability has been raise much, socialsystem has made great progress, and national economy has developed quickly.Chapter Three:Theoretical Analysis of Performance Assessment of Infrastructure Expendicture. The paper mainly introduces historical background of the origin of the performance assessment of the public expendicture, including the difficult position of the the public finance, the strong demand for the government from the public, and introducing the regulation value of private frim into the government regulation. Then, it analyze the main contents and stressduring the three different stages of the Public Administration theory led by the economy and efficiciency, the New Public Regulation Theory led by equity and civil satisfaction, and the New Public Service theory led by the democracy and fairness. It explains the function of the performance assessmentof the western countries and the enlightening for the generalizing the performance assessment in our country:laws and regulations are the guarantee in point of the system for generalizing the performance assessment, repositioning of the government function and renewing of the value are the prerequisite for generalizing the performance assessment, attention from the high is the impulse for generalizing the performance assessment, the complete system of assessment is critical for generalizing the performance assessment, the diverse subjects are helpful to the fairness and rationality of the performance assessment, utilizing the assessment result effectively contributes to generalizing the performance assessment, and the coorperation of the whole society in necessary to generalizing the performance assessment. Furthermore, it defines the concept of the performance assessment of the infrastructure expendicture, and summarizes the five categories of the performance assessment of the infrastructure expendicture. Then, it illustrates the speciality of the performance assessment of the infrastructure expendicture, which are the systemnaticnees and all the angles, diverse objects, strong profession the difficulty of getting the information, the big influence of the traditional regulation value. It explains the difference between the performance assessment traditional regulation and the performance assessment in the private firms, and analyzes the difficulty and resistance faced by the the performance assessment of the infrastructure expendicture. Chapter Four:Practical Analysis of the Performance Assessment of the Infrastructure Expendicture in Our Country. First, it introduces the main work and the effects during the starting stage, the exploring stage and the progressively generalizing stage of the the performance assessment of our country. It mainly explains the four classical modes, which are the performance assessment mode through regulation by object from the high to the low, the "Siming" performance assessment mode through internal regulation,"Gansu" mode of the performance assessment through the third party, the performance assessment led by the citizens from the high to the low. It explains the work, features and the effects of each mode. Second, it explains and analyzes the main work and problems of the different assessing branches during the forehand stage, middle stage and later stage of the performance assessment of the infrastructure expendicture. Third, it illustrates the systematic and policy defects in the performance assessment of the infrastructure expendicture deeply,; no laws and regulations as guarantee lead to no law force, no unite and complete performace assessment system influences the objectivity, rationality, wholeness, the selection of assessee causes the the difficulty which lies in the performance assessment of the infrastructure expendicture on the basis of laws and regulations. Based on the illustration, it gives the advice for the systematic and policy defects.Chapter Five:Configuring the frameworkof the performance assessment of the infrastructure expendicture. First of all, it illustrates the five goals of the performance assessment of the infrastructure expendicture:efficiency, economy, effectiveness, social results and ecological results. It explains the meanings and the contents of each goal, and explains that the ultimate goal is to maximize the social welfare and to improve the civil satisfaction. Then, it introduces the principles which should be obeyed in performance assessment of the infrastrucure expendicture, including objectivity and equity, combination of multi-objectives, combination of uniformity and otherness, combination of qualitative analysis and quantitative analysis, and combination of the internal and external assessment. It explains and illustrates each principle. Furthermore, it explains the prior, middle and afterwards performance assessment of infrastructure during the prior stage, the construction stage and the completion and operation stage of the project. Lastly, it illustrates in detail the procedure of preparation, implementation and utilization of results of performance assessment, including ten steps:founding the organization of assessment, determining the goals of assessment, making the assessment paln, collecting and analyzing data, selecting methods, configuring the index system, making assessment, writing the report of assessment, filing, and supervising, reflecting and utilizing the results.Chapter Six:Technical Issues and Solutions of Performace Assessment of Infrastrucure Expenditure. It mainly illustrates the technical issues involving in the performance assessment. First, it explains the conditions which should be possessed by the subjects of performance assessment, the features, advantages and disadvantages of each subject, the subjects of performace assessment of the western. It illustrates why audit institutes are selected as assessing subjects in our country, what positon the departments such as Finance and so on, the third party and the public should standing in, and what roles they should play. Second, it analyzes the ten methods which are used usually in performance assessment of infrastrucure expendictue. And it explains the features, usage and davantages and disadvantages. Second, it introduces the concept and selecting methods of assessing standards, and explians the ways how to score. Thid, it illustrates in carrying the performance assessment the main problems, including data, valus, resistance from the regarding departments, quality of assessers, and utilization of assessment results. And it puts forwards some advice. Fourth, it illustrates the relationship of the performance budgeting and performance assessment, and illustrates how the performance assessment can be transimited into the performance budgeting, including the basic principles, the perfect system of the performance assessment, the reinforcing the utilization of the results, and supporting measures.Chapter Seven:Case Study:Taking Devise the Performance Assessment Procedure of the Road Constructuion as an Example. It mainly analyzes how to sleet the goals and methods of the performace assessment during the performance assessment of the road constructuion.then, it illustrates the performance assessment procedure during the prior, middle and afterwards stages of the road constructuion.