Research On The Performance Of Financial Expenditure For Basic Public Services In My Country

The research on performance management of fiscal expenditure for basic public services not only conforms to the historical trend of China's economic reform and development,but also conforms to the realistic demand of deepening fiscal reform.In the new era,high-quality economic development cannot be achieved without a modernized national governance system,government management system and financial management mode.The implementation of performance management of fiscal expenditure on basic public services is conducive to improving the efficiency of the use of public resources,deepening fiscal system reform and transforming government functions.In the new era,the principal social contradiction has turned into the contradiction between the people's ever-increasing need for a better life and unbalanced and inadequate development.Basic public services are the people's basic needs for a better life.The root cause of unequal access to basic public services lies in unbalanced and inadequate development.To promote the equalization of basic public services,on the one hand,we should change the mode of economic development,improve the quality of industry and continue to deepen the supply-side structural reform.On the other hand,we should optimize the financial management mode,innovate the financial management mechanism and implement the financial expenditure performance management.To achieve equal access to basic public services,we should not only increase supply,but also improve the efficiency of supply.The implementation of performance management of basic public service fiscal expenditure is an effective means to improve the efficiency of supply and an important breakthrough point to deepen the reform of financial system.This paper combines the performance of basic public service and financial expenditure organically from theoretical analysis and practical analysis.There is a theoretical necessity for the government to supply basic public services,and a theoretical necessity for the implementation of financial expenditure performance management.Through financial expenditure performance management,the goal of equalization of basic public services can be promoted.Performance management is a modern management mode oriented by results and outputs.The implementation of performance management of financial expenditure on basic public services is to comprehensively evaluate the input,process and output stages of financial expenditure on basic public services with equalization as the orientation.Scale performance evaluation was conducted for the input stage,efficiency performance evaluation for the process stage and fair performance evaluation for the output stage,and then the equalization level of overall performance evaluation was synthesized from the three aspects,and the evaluation results were applied to performance management.The research content mainly includes three parts: introduction,text and summary.Introduction:clarify the research background and significance,and define the key concepts.Literature research at home and abroad is reviewed.The contents,methods,innovations,shortcomings and data sources of this paper are described.Chapter one—Theoretical analysis of the performance of basic public service financial expenditure.This chapter conducts theoretical analysis from three levels,namely,the micro basis of the fiscal expenditure of basic public services,the performance orientation of the fiscal expenditure of basic public services and the theoretical basis of the fiscal expenditure performance management of basic public services.It shows that the supply of basic public services by the government has theoretical inevitability and the implementation of financial expenditure performance management has theoretical basis.Chapter two—The second chapter is the realistic analysis of the performance of China's basic public service expenditure.This chapter makes a practical analysis of the performance of China's basic public service fiscal expenditure from three aspects: the development course of China's fiscal expenditure performance management,the functional mechanism of fiscal expenditure management and the present situation of fiscal expenditure performance analysis of basic public service.It shows that in the deepening stage of China's fiscal expenditure management,the introduction of performance management has a realistic necessity,and the implementation of fiscal expenditure performance management is helpful to achieve the policy goal of equalization of basic public services.Chapter three—To build the performance evaluation system of basic public service fiscal expenditure.Firstly,define the evaluation criteria for the performance of the fiscal expenditure of basic public services.Secondly,the five-level performance evaluation index system should be constructed,and four fields including compulsory education,public medical and health care,social security and public cultural services should be specifically constructed.Finally,on the basis of the evaluation standard and index system,the evaluation system of financial expenditure performance of basic public service is further constructed.Chapter four—The empirical analysis of the performance of basic public service fiscal expenditure: take compulsory education as an example.According to the performance evaluation system,the empirical analysis includes: using principal component analysis method to evaluate scale performance,using data envelopment method to evaluate efficiency performance,using principal component analysis method and coefficient of variation method to evaluate fair performance.Based on the three aspects of performance evaluation,the results of the equalization evaluation and the empirical analysis conclusion are drawn: the equalization of compulsory education has a polarization trend,which leads to the low level of the equalization of compulsory education due to the insufficient scale of financial expenditure,low efficiency of the use of financial funds and poor management of financial expenditure results.Chapter five — The foreign experience of financial expenditure performance management.This chapter firstly combs the foreign financial expenditure performance management development realistic background and the theory logic.On this basis,three countries,such as the United States,the United Kingdom and Australia,are selected to elaborate the specific practice and characteristics of their fiscal expenditure performance management.Finally,it summarizes four foreign experience of financial expenditure performance management,and provides some references for chapter six.Chapter six—The suggestions on improving the performance management of financial expenditure of basic public services.On the one hand,according to our country's basic national conditions and reality,on the other hand combining with the conclusion of empirical analysis on the performance of basic public service fiscal expenditure and typical national fiscal expenditure performance management experience,put forward four suggestions to improve our country's basic public service expenditure performance management: firstly improve basic public service level of fiscal expenditure scale;secondly,improve the efficiency of the use of financial funds for basic public services;thirdly,improve our ability to manage the results of expenditure on basic public services;fourthly,comprehensively improve the ability to manage the performance of government spending on basic public services.Summary — Based on theoretical analysis and practical analysis,this paper constructs the performance evaluation system of China's basic public service fiscal expenditure.Taking compulsory education as an example,this paper empirically evaluates the performance and equalization level of the whole process financial expenditure.Based on the empirical analysis and foreign experience,this paper puts forward some suggestions to improve the performance management of China's basic public service expenditure.In the future,further research is needed to improve the level of fiscal expenditure performance and performance management ability,so as to achieve the policy goal of basic public equalization.