Research And Thoughts On Its Practice On Public Expenditure Evaluation

Governments, no matter in what social system or ownership, strive to obtain most satisfactory results in the process of allocating resources, namely to maximize the results of public expenditures. With the growing increase of national financial capacity and the strengthening of government's participation in economic and social activities, the significance of evaluation on public expenditure has been gradually recognized, which currently, is the main trend of financial management around the world.In China, evaluation on public expenditure is in its early exploring stage, lacking of a set of mature methodology system. Effort to search for evaluating, on a scientific basis, the economy and effectiveness of public expenditure is an important task for transforming duties on finance management and improving finance management . As far as Jiangxi concern, it needs to further complete the economic management system and uplift public management efficiency according to the requirement of economic and social development, in which, it is particularly crucial to allocate the limited public resources and utilize the limited financial capacity in order to achieve the beneficial interaction between finance and economic society.As a performer on fiscal policy research and practice, I, in preparation for the thesis, manage to learn about the in-depth theories and successful experiences on western public expenditure evaluation, study the pilot cases of public expenditure evaluation in China, as well as seek for the model for evaluating the economy,and effectiveness of public expenditure. In accordance with actual requirement, this thesis also presents the initial measures for evaluation formulation on big special funds of provincial government funds concerning eight aspects such as agricultural industrialization, building-up of new countryside, maintenance of classrooms and dormitories of elementary and middle school in rural areas, etc.As a result, according to actual condition of Jiangxi province, I come up with a solution with regard to boosting evaluation system on public expenditure, namely, to push the fundamental transformation of management style of public expenditures; to define the position of evaluation system; to strengthen formulating government funds plans; to regulate the allocation of special funds; to introduce incentive mechanism in evaluation results appliance.