| Ever since effected by the U.S. subprime crisis in2008, China economic development have faced more and more problems. Superficially, global economy integration makes our economy deeply influenced by the external crisis. As a matter of fact, some unsolved problems concerns with economic system and economic development mode has restricted the ability of resisting risk and resolving crisis. Inattention to the fiscal expenditure performance and uneffective measures to improve the fiscal expenditure performance is an outstanding problem. Since the year of2005, the ministry of finance, some provinces and municipalities have carried out fiscal expenditure performance evaluation. In recent years, some places put afterward link moved forward to prior link, transfered afterward evaluation to prior performance target management, the fiscal expenditure performance management has made a significant progress. Meanwhile, there are some acute problems need discussing and resolving--informality in fiscal expenditure performance management, low technological level, insufficient results application and inadequate performance evaluation.Start with understanding the theory of fiscal expenditure performance management, this paper illustrates the fiscal expenditure performance management plays an important role in the areas, such as implementing the scientific outlook on development, promoting the transformation of the government, perfecting the fiscal expenditure management, remitting the contradiction between revenue and expenditure, improving the fiscal transparency and strengthening the construction of a clean administration. Secondly, this paper reviews the generation and development of fiscal performance management in western developed countries, it focuses on introducing the legalization of fiscal performance management, combination of fiscal performance management and performance budget, planning of fiscal performance management, openness of performance information in western developed countries. Again, this paper introduces the fiscal expenditure performance evaluation in senior departments, international fiscal loan project performance evaluation and budget performance management system construction carried out by the ministry of finance, as well as fiscal performance management system construction, performance management infrastructure, performance management by objectives, performance evaluation, performance management results application and fiscal expenditure performance information publicity in Jiangsu, Guangdong and Zhejiang provinces.Through the empirical analysis, this paper points out that the fiscal performance management problems in our country--the idea should be embedded into humans mind, shortage of legal guaranteed, insufficient frame system, unscientific and unperfect of performance evaluation index, unadaptable fiscal management system, Inadequate of performance management assessment and results application, etc., For solving these problems, this paper puts forward some thoughts, such as designing fiscal expenditure performance management strategic plan, establishing fiscal expenditure performance management system, constructing the fiscal expenditure performance management business frame, designing the fiscal expenditure performance management propulsion route. Meanwhile, it also puts forward some suggestions and measures to perfect our fiscal performance management in the fields of establishing the fiscal expenditure performance management system, formulating performance planning budget, perfecting performance evaluation index, strengthening management by objectives of budget performance, exploring the fiscal expenditure traceable mechanism, improving the fiscal expenditure performance evaluation and applicating the fiscal performance management results reasonable, etc.The innovation of this paper is that, it points out improving the fiscal expenditure performance management is a long-term and arduous system engineering, there needs to do it synchronously from aspects of ideological understanding, management. technology, performance planning, coordinated reforms and information disclosure. At the same time, there need to use the fiscal expenditure performance management methods flexible, the main method and auxiliary method applied with coordination, combine the performance target, project implementation and funds flow. So as to form a decomposable, traceable and accountable closed loop of fiscal expenditure performance management. and thus, upgrading fiscal expenditure management performance to the maximum through the quality control measures. |
