Study On Comprehensive Management Of Public Expenditure Achievement And Efficiency

At present, public expenditure management and budget control in our country arerelatively weak, achievement-in-post project and vanity project occasionally appear,and expenditure at leader's will often takes place. Thus corruption and great wasteincline to be caused. Under mature market economy, public finance system areimproving, the range of public expenditure are re-established, public expenditure havea tendency of increase, and the management of public expenditure achievement andefficiency becomes more significant. On the basis of the theory of management of achievement and efficiency, the paperattempts to put forward comprehensive management of achievement and efficiency,and to study how to enhance public expenditure achievement and efficiency. Thecomprehensive management of public expenditure achievement and efficiency refersto a constant management of public expenditure in the whole process and from allaspects, and a as comprehensive and accurate evaluation as possible with scientificapproaches, standards and procedures. On its basis, the achievement and efficiency ofpublic expenditure can be constantly improved and raised. The paper examines how to carry out comprehensive management of publicexpenditure achievement and efficiency, how to evaluate cost-benefit of publicexpenditure, how to establish evaluation index system of public expenditure, how totake relevant empirical analysis, how to enhance public expenditure management andachievement and efficiency. In order to enhance it, the following aspects should be strengthened. Firstly, inmacro-management, the relationship between government and market should be clear-cut,and the function of government should be re-established, and its institutions should befurtherly reformed. In addition, a long-term finance plan should be made under theguidance of general public expenditure scale, on the basis of national circumstances.Secondly, in micro-management, rigidity of budget should be raised by revising BudgetLaw. Once the budget is passed, it becomes the clauses of law and is executed instantly.Furthermore, decision should be made scientifically by cost-benefit analysis. Modernexchequer management system bases on single exchequer account system and zerobalance settlement;daily supervision of budget execution should be strengthened to raisethe efficiency of capital;the principle to keep account by general finance budgetaccounting and unit budget accounting should be changed, charge-payment regulationsshould be shifted into privilege-duty regulations for the sake of evaluation of achievementand efficiency;centralizing purchasing system should be set up to raise the efficiency ofthe capital use. In brief, evaluation system of achievement and efficiency in publicexpenditure should be set up in each department, each unit, and each project, and take itas an important clue to evaluate the achievement-in-post of the leaders.Duty-investigation system should be established to ensure seriousness of evaluation ofachievement and efficiency and implementing of each regulation.