The Research On Fiscal Expenditure Performance Evaluation System

Performance evaluation is the premise of effect management. Since fiscal expenditure is an essential part of the government's administration activities, the evaluation of it is becoming more and more important. The trend of politics systems reformation in all countries is weakening the leading and interference of the government and strengthening the guidance and service of the government. This brings a new challenge to the performance evaluation of fiscal expenditure.Benefit and performance evaluation are required by the functions of government finance. The present theories of fiscal expenditure performance evaluation are all focus on the input-output ratio which means the efficiency. But as the functions of government develop, the new government has some characteristics that never existed before. Since the fiscal expenditure is serving for the operation of the government, the conversion of the government function brings the conversion of the pattern of fiscal expenditure performance evaluation system: the substitution of effect for efficiency, the introduction of satisfaction rule, the recognition of citizens attendance. All these means the improvement of the intrinsic performance evaluation system. The idea of Balanced Scorecard is the same with the performance evaluation of fiscal expenditure. Since the content of fiscal expenditure is very complicated, this dissertation focuses on the setting of the fiscal expenditure performance evaluation indicator system of our country's higher education.