Researches On The Performance Management Of The Local Fiscal Expenditure

For a long time, our local government focus on fiscal income more but on fiscal expenditure less, and pay less attention to the performance management of fiscal expenditure. Although current local fiscal difficulty behaves the lack of local fiscal income, its essentiality lies in the low performance of local fiscal expenditure. With the establishment of socialist market economy and the proposition of establishing public finance, China's fiscal reform has entered a new stage that emphasize on fiscal expenditure management reform. It is an important and urgent task to improve the performance of fiscal expenditure, witch will expedite China's fiscal expenditure management reform, solute all sorts of problems in local fiscal expenditure, and overcome current local fiscal difficulty. Reference to foreign and local theory and experience, on the basis of public finance theory of market economy, considering the present conditions of fiscal expenditure and its performance of Guangyuan yuanba city, this thesis put forward some creative advice and countermeasure about how to improve the performance of fiscal expenditure. This thesis is divided six parts, main ideas of this thesis below: Chapter 1 is the introduction of this thesis. In the introduction, after analyzing the theoretical and practical significance of this research and reviewing the present conditions about theory and experience both here and abroad, I generalized the aim to choose this title, the main content of this thesis and its structure design and my research method. Chapter 2 is the basic theory of the performance management of fiscal expenditure. In this chapter, I expatiated on the goal of public economy, the function of public finance, the process of fiscal expenditure, the connotation and its measure of fiscal expenditure performance, the function of fiscal expenditure performance, the management process of fiscal expenditure performance and the performance analysis of local fiscal expenditure. Chapter 3 is the present status of local fiscal expenditure. This chapter is about the positive research of fiscal expenditure of Guangyuan yuanba city, witch included two aspects: scale and structure. Chapter 4 is the performance analysis of local fiscal expenditure. In...