Research On The Assessment System Of Local Public Finance Expenditure Performance

Along with the first-step formation of our country's public finance frame, public finance management enter the new stage with the emphasis on the finance expenditure management and increase the performance. The base of accurately, objectively and equitably appraising the public finance is to establish the assessment system .Therefore it is important to the finance expenditure management both theory and the practice for strengthens the expenditure achievements research.The western nations have researched on the assessment of public finance expenditure performance for a long time, and our country is in the start stage. Firstly, it is an introduction, which primarily brings up the research background, the meaning of public finance expenditure performance appraisement to the management for the public finance and the purpose of setting up local finance expenditure assessment system. Secondly, it has carried on the limits to the local finance disbursement achievements appraisal related concept, then elaborated the expenditure achievements appraisal "3E" the principle as well as between them relational and the local finance disbursement achievements appraisal rationale. Therefore, the dissertation give an analysis of topic's significance and defines the concerned concepts and the theoretical basis of finance expenditure performance appraisal. Thirdly, designs the evaluation indexes style following the idea of Balanced Scorecard. That is made of four main indexes and 20 subordinate indexes including economic, benefit-related, business process and drive-grow indexes. Then it sets up the hierarchy structure classified by fiscal outlay and establishes systems of indexes of fiscal expenditure performance assessment, standard, evaluation method, institution and organization. Finally, it brings forward the structure of comprehensive performance assessment of fiscal expenditure, and then constructs the index systems for 11 areas of the city of Harbin. It also uses main elements analysis method to establish the scoring model. Finally, this paper measures the comprehensive performance index of 11 areas upon the datum of the year of 2003-2005, and then sequences these areas.This paper emphasis on the study of the assessment system establishment of local public finance expenditure. Besides, this paper analyses the difficulty of the assessment work with the system to set-upping and bring up the problem-solving countermeasures.