Research On The Legalization Of Performance Evaluation Of Financial Expenditure

Financial activities are the basis for government operation and the support for modernization of national governance.Since this century,as the effective tool for optimizing financial expenditure structure,improving financial fund performance and enhancing government credibility,financial expenditure performance evaluation has been widely concerned in the academic circles and applied into the practices of local government's financial supervision.The new Law of Budgets implemented since 1 January,2015 linked the compilation of annual budget together with the results of financial expenditure performance evaluation,thus it becomes the rigid requirement in financial administration.However,the fundamental causes for the problems such as unclear evaluation idea,nonstandard evaluation procedure,unscientific evaluation system and insufficient result application superficially leading by lacking of clear basis of laws and regulations are unclear rights and liabilities relationship and absence of effective constraint for departmental and local interests when reviewing evaluation practices.Therefore,in order to fully play the roles and functions of financial expenditure performance evaluation,it is objective necessity to boost the legal construction of financial expenditure performance evaluation through referencing western countries' experience and taking the implementation of national new law of budgets as an opportunity on the basis of the strategic guidance of rule by law and constructing a law-based government,which is of great theoretical and realistic significance.In the final analysis,as an important component of government performance evaluation,the financial expenditure performance evaluation is the technological tool of democracy and the mechanism of error correcting of target appraisal,and there are built-in legalization requirements.Guided by the theories such as law-based government,the environment and problems encountered by Chinese financial expenditure performance evaluation legislation are systematically reviewed and analyzed in this paper through referring to western developed countries' financial expenditure performance evaluation and combining with Chinese present practice demand and legal situation of financial expenditure performance evaluation.The research results are that firstly,financial expenditure performance evaluation legislation needs to abide by the principles of program specification,participation by diversified parties,balance of rights and liabilities,and harmony and unification,and especially to coordinate the relationship of evaluation right,organization right,implementation right and peer-reviewed right;secondly,it demands NPC Standing Committee to unify the legislation;thirdly,it needs to construct the legal system which is based on Performance Evaluation Act,takes Financial Expenditure Performance Evaluation Management Methods as core,and is supplemented by all kinds of specialized systems.This research involves both law and public finance,and its innovation lies in that firstly,the canonical analysis paradigm of law is combined with quantitative analysis of public administration as for research methods,which shows the interdisciplinary research characteristics,and for example,the quantitative evaluation is adopted for the existing laws and regulations of financial expenditure performance evaluation.Secondly,the practices of financial expenditure performance evaluation in Guangdong and other regions are combined,introducing the typical cases into parsing problem,with obvious empirical characteristics.Finally,the third party performance evaluation of financial expenditure involved in this research is a new field,and the legislation research possesses a certain predominance and urgent practical needs.The legislation of financial expenditure performance evaluation is the indispensable requirement for constructing democratic finance and finance of rule by law,and therefore,this paper's research is only a new beginning.