Research On Performance Evaluation System Of Fiscal Expenditure About Program

During the scale of fiscal revenue and expenditure of our country has increased rapidly. However, the efficiency of fiscal expenditure is not good enough. The important reason for a lot of low efficiency and inefficiency investment is that there is no successful system to supervise and evaluate the effect and efficiency of the fiscal fund. The improvement of the efficiency of limitable fiscal fund could be a key point to improve the overall situation of fiscal expenditure. With the establishment of public fiscal framework in china, fiscal administration has emphasized on expenditure. The performance evaluation on fiscal expenditure not only help to improve the efficiency of fiscal fund and resource deployment, but also help to boost fiscal management and reinforce budget management. The purpose of this thesis is to explore a general idea and technology of evaluation system on efficiency of fiscal expenditure, which contributes to the establishment and improvement of the evaluation system fiscal expenditure.In western countries, the performance evaluation on fiscal expenditure has become an absolutely necessary part of government work. Nevertheless the performance evaluation on fiscal expenditure is still in a low level in china. The systemic theory, methodology and indicator system of performance evaluation on the fiscal expenditure are still not available. Based on the relevant research, this thesis firstly explains the meaning of the fiscal expenditure performance evaluation, four levels of performance evaluation, new reform of fiscal revenue and expenditure. Secondly, it introduces the Public Fiscal theory, "3E"Principles, Be Entrust an Economic Responsibility, New Public Management theory, evaluation principle and method. And then the framework of indicator system of performance evaluation on the efficiency of fiscal expenditure is established. Thirdly, the four criteria types such as trade criteria, planning criteria, experience criteria, annals criteria are analyzed in this thesis. It is followed by the introduction of the way to choose value, the most frequently used method to build the index proportion, commonly used marking methods. Finally, the model of marking method also has been put forward in this thesis. The research methods such as literature review, case study, questionnaire, and interview are widely used in this thesis to study the evaluation system on the efficiency of fiscal expenditure. The evaluation on the efficiency of fiscal expenditure projects will be the starting point to evaluate the efficiency of whole fiscal expenditure. This thesis put emphasis on how to establish the indicator and criteria system of performance evaluation on the efficiency of fiscal expenditure projects. Moreover, the theory and method of performance evaluation on the efficiency of whole fiscal expenditure illustrated in this thesis has been used to design a performance evaluation system on the efficiency of fiscal expenditure in Landscape Bureau of city A.