Research On The Structural System Of Fiscal Expenditure Performance Evaluation

Finance is the cornerstone of national governance,and fiscal performance evaluation is the value tool of comprehensive budget performance management.Reviewing the relevant theoretical research and practical exploration in China,most of them focus on project evaluation,and seldom involve in the overall expenditure and fiscal policy performance evaluation of local and departmental departments.There is a gap between the actual effect of the evaluation and the social expectation,and the general "excellent performance" of the project evaluation results forms a gap with the poor overall expenditure performance of the local or department.The reason is that the cumulative attribute of financial funds is not the same as the superposition effect of project performance.It is of great academic value and practical significance to construct the structural system of fiscal expenditure performance evaluation and clarify the generating mechanism of fiscal expenditure performance.Based on the analytical perspective of structuralism,using normative analysis,case analysis and other methods,based on the deconstruction of realistic problems and contradictions,based on the maximization of "overall expenditure performance" and the structural characteristics of fiscal expenditure,a unified and compatible general model of fiscal expenditure performance evaluation is constructed.The structural dimension of performance evaluation determines the structure of the evaluation system,in which the most important hierarchical gradient structure(central,local or department,project)and the hierarchical gradient structure(macro,meso,micro)based on project as a unit of evaluation form a structural matrix,which determines the scientific nature and identity of evaluation.In order to achieve the purpose of evaluation,this paper constructs a general model and index system for expenditure performance evaluation.The macro decision performance is the maximum performance,which points to the scientific and democratic nature of decision making.The medium performance highlights the regulatory effectiveness,and the micro performance emphasizes the compliance and legality of the use of funds.Taking the special fund for new energy vehicles in G province as an example,the empirical study also shows that although the project expenditure has a good performance,the overall expenditure performance target has not been achieved.The reasons for this gap are as follows: the motivation and objectives of the responsibility subjects at different levels are different;the overall performance objectives cannot be simply decomposed;the evaluation system ignores the differences,and so on.Therefore,the key to the construction of structural system is that the index system should fully balance the relationship between unity and difference.Drawing lessons from foreign experience,the structural system of fiscal expenditure performance evaluation should give prominence to structural thinking,clarify functional positioning,strengthen the top-level design,clarify the relationship between the whole and subitems and levels,and scientifically design and decompose performance objectives.It is necessary to strengthen the study of theory and method,actively explore the performance evaluation of financial policy and decision-making,optimize the technical system,cultivate multiple evaluation subjects,and construct an evaluation environment with transparent information and rule of law.The innovation of this research lies in the following: first,it pursues the maximization of the "overall performance" of fiscal expenditure in concept,and interprets the mechanism and causes of target deviation and internal friction from the perspective of structure;Second,the structural model and index system are established by structural analysis method,which expands the research depth.Of course,the study in this paper involves complex structural dimensions,and the demonstration of hierarchy and hierarchy structure is not in-depth enough,so it needs to be further deepened in the follow-up research.