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Research On Performance Evaluation Of Local Fiscal Public Security Expenditure

Posted on:2008-08-21Degree:MasterType:Thesis
Country:ChinaCandidate:L H JingFull Text:PDF
GTID:2189360242468352Subject:Accounting
Abstract/Summary:PDF Full Text Request
The public security expenditure is the financial fund which is spent by the public security department to realize its functions, such as consolidated communist party being in power status, the maintenance of country in long-term peace and good government, safeguards the people to enjoy a good and prosperous life and so on. It includes all levels of public security organ funds, the public security operation cost, the training funds the police school and the public security cadre used and so on. On the one hand, in view of the fact that public security department's special function, it becomes especially important to keep its normal disbursement demand. On the other hand, as a result of finiteness of our country financial resources, we not only have to keep its normal disbursement demand, but also tone up the funds supervising and managing to avoid waste. The performance evaluation of the public security disbursement can solve this question effectively, it's able to inspect the effect the public security disbursement use, enhance transparency and efficiency the funds use. Simultaneously, the appraisal result provides an important basis for the finance department to establish the achievement budget of the next year.The thesis lucubrate the target establishment, the standard system and the scoring formula of the achievements appraisal, profiting from the domestic and overseas' research experience of the financial expenditure achievements appraisal, integrating the topic - - the target and criterion researches on performance evaluation of public expenditure of Changsha, using the test plan comparison, analytic method of factors, the public appraises and the cost benefit analytic method.The thesis is divided into 6 chapters. The 1st chapter, introductory remarks, elaborated the goal, the practical significance, the domestic and foreign research actuality in achievements appraisal of public security disbursement, clear about the research content and the research techniques. The 2nd chapter is about performance evaluation correlation theories of public security disbursement, discussing the basic concepts, the characteristics, the principles, the research techniques of the achievements appraisal. The 3rd chapter is about experiences and enlightenments of financial expenditure performance evaluation of the foreign countries. It profits from researches on performance evaluation of public expenditure in America, Britain and Australia, proposes the solution in view of the current questions existed in the performance evaluation of public expenditure of our country. The 4th chapter, the frame of performance evaluation of public security expenditure, analyzing the hierarchy of public security disbursement performance evaluation, expounding design principle of the target system, target category, and selecting targets according to Economy, Efficiency, Effectiveness; Discussing evaluation criteria classification and value foundation, appraisal target processing and weight establishment, expression of appraisal scoring result; Analyzing result application of performance evaluation of public security expenditure. The 5th chapter case analysis - - the research on performance evaluation of public security expenditure of Changsha, it's the reality application of theory and method. The 6th chapter, conclusion and expectation, which sum up the conclusion and the innovation spot of the thesis, point out the questions existed and the research direction of the next step.Achievement and conclusion of the thesis: Investigate and study the content and the goal of public security expenditure project of Changsha. Integrate the characteristic of the public security expenditure and the principle of designing target to establish accurate reasonable evaluation target; Puts forward a concept, the minute region formulation evaluation criteria system; Formulates the reasonable evaluation criteria in view of the target, and explains the standard value foundation. Using the "two-point method", (normal value 1, score) and (normal value 2, score) to determine the scoring formula, and obtains the score of the appraisal object.
Keywords/Search Tags:Fiscal public security expenditure, Performance evaluation, Evaluation target, Evaluation criterion
PDF Full Text Request
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