Comparison On Performance Evaluation Of Government Expenditure

With the scale of government expenditure enlarging and quality of public service needs higher standard in 1980s, the function of government expenditure performance evaluation is being enforced in public sectors. Not only focus on the objectives, strategy and methods of evaluation programs, but also emphasis on exposing ubiquitous problems and analyzing influential factors in government expenditure through the performance evaluation of government expenditure. Firstly, the dissertation presents the definition of government expenditure and analyzes the significance and difficulty. The core program of performance evaluation is construction of evaluation mode. Emphasis on the practice, just like what Gild Bal chart said,"Several difficulties still exist in implementation of performance evaluation."After introduction of model of theory and practice on government expenditure in western countries and for scientific and reasonable development of China's performance evaluation system of government expenditure, the dissertation puts forward personal advice on how to construct performance evaluation system of government expenditure which fits to China government.The whole dissertation consists of three parts:Chapter one is the basic theoretical part, which starts with basic theory of government expenditure and the characteristics of government expenditure after the comparison of vary performance evaluation,elaborates the significance and difficulty of government expenditure performance evaluation in China.Chapter two is the introduction of five kinds of model of theory and three kinds of practice mode on government expenditure, especially the mode of Anglo-Saxon, South Pacific and Rhine in western countries.Chapter three is about the comparison and reference government expenditure between western countries and our country.The chapter starts with following four aspects: compound system about performance evaluation; the promotion of evaluation capability; enforcement of evaluation process and ways and means of government expenditure performance evaluation. And then the chapter puts forward personal advice on how to construct performance evaluation system of government expenditure which fits to China government.