Research On Performance Evaluation System Of Fiscal Expenditure

In recent years, the scale of fiscal revenue and expenditure of our country has been showing a tendency to increase fast all the time, and at the same time, the problem of low efficiency of fiscal expenditure is also increasingly conspicuous. The important reason causes a lot of low efficiency and inefficiency investment is that the fiscal fund effect and efficiency is short of being supervised and assessed. Improving the actuality of fiscal expenditure depends on how to improve the limitable fiscal fund efficiency.In recent years, with the establishment of public fiscal framework in china, fiscal administration has turned its emphasis on expenditure. The fiscal expenditure performance evaluation is not only beneficial to improving fiscal fund efficiency and resource deployable efficiency, but also beneficial to boosting fiscal management level and to reinforcing budget management. The purpose of this thesis is to explore a general imagination and technology of performance evaluation by learning the problems of the fiscal expenditure performance evaluation to promote to establish and perfect the fiscal expenditure evaluation system.In western countries, the fiscal expenditure performance evaluation has become an absolutely necessary part of government work. But the fiscal expenditure performance evaluation began in china only a few years ago, just in underway stage. At present, the fiscal expenditure performance evaluation is lack of systemic theory to guide, such as lack of the system of theory and methodology, lack of unified target system, criteria system and integrated content, lack of unsanction result and so on.On the basis of understanding relevant research literature and materials, the thesis studies the fiscal expenditure performance evaluation by integrating theory with survey and case analyse, integrating quantitative with qualitative analysis.Firstly, the thesis expatiates on the meaning of the fiscal expenditure performance evaluation, four administrative levels of performance evaluation, new reform of fiscal revenue and expenditure. Secondly, the thesis introduces the Public Fiscal theory, "3E"Principles, Be Entrust an Economic Responsibility, New Public Management theory, evaluation principle and method. Based on above, the thesis takes the fiscal expenditure process as starting point, and builds the evaluation index frame. Thirdly, the thesis illustrates the four criteria types: trade criteria, planning criteria, experience criteria, annals criteria, and introduces the corresponding base of choosing value, the most commonly used method of establishing the index proportion, commonly used methods of count target mark. The thesis put forward model of counting target mark.The fiscal expenditure of project performance evaluation is the foundation of the whole task, and in china, the fiscal expenditure performance evaluation is on the threshold, so we should start with building project performance evaluation index system and criteria system. The emphasis study of the thesis is the project performance evaluation index system and criteria system.Finally, making use of the theory and method which introduced in the thesis, and by surveying the fiscal expenditure of A Landscape Bureau, the thesis designs the evaluation system of A Landscape Bureau.