Performance Assessment And Supervision Research On Public Finance Expenditure In China

With the establishment of public fiscal frame in China, fiscal administration has turned its emphasis on enhancing fiscal expenditure and improving its effectiveness. A set of scientific, reasonable and effective evaluation system is an affirmation to judge the efficiency of fiscal expenditure and to check the effectiveness of its use. The purpose of this paper is to explore a way and technology of performance supervision that fitted China to promote China to raise a set of scientific and standard evaluation system of fiscal expenditure. This is very important to enrich our public finance supervise system and perfect public finance supervise content.There are seven chapters in this paper. As a introduction, chapter one tells something about the background and the practical background of performance evaluation and supervision of fiscal expenditure. It also presents the current situation of the research on this subject and then clears up the main content and its thinking way and finally gives the innovative points of this paper.In chapter two, there is an analysis about public finance theory and"public entrustment and action"theory .and discuss subsist of the possible about the public finance supervise. At the same time, the new public finance theory is a new phases in new times.In chapter three, it systematically interprets the connotation of performance assessment and performance supervision of fiscal expenditure project. In this chapter ,the relation is very clear among performance supervision,Performance Budgeting,legal supervision,performance assessment and efficiency audit. And then analyze the problem of performance supervision in our country. For example, it is not consummate in the codices about the performance supervision, the theory and standard of performance supervision are not built until mow.In the forth chapter, using systematical analysis method, this paper puts forwards the frame of performance assessment of fiscal expenditure which is composed with indexes as comprehensive performance of fiscal expenditure, departmental fiscal expenditure, working unit fiscal expenditure and fiscal expenditure project. Then it sets up the hierarchy structure classified by fiscal outlay and establishes systems of indexes of fiscal expenditure performance assessment. standard, evaluation method。In the fifthly chapter, there are some ways resolve the problems ,first it must radicate the target, and consummate the whole environment ,the third it haves to find the new way to ameliorate performance supervision.In the sixth chapter, there is a case about the performance supervision.