Performance Evaluation Appraisal Of Public Finance In China

Public finance performance management and evaluation is a kind of more advanced public management system. It takes shape and perfects progressively under relation of government and market defined clear and public system set up basically. Its effective implementation, can improve the financial management level, can improve resource distribution efficiency and service efficiency, is the objective request for perfecting the socialist market economy system, and is the objective request of the honest and high-efficient modern government, can meet the economic and social, city and rural, human and nature coordinated development in harmony better. The Third Plenary Session of the 16th Party Central Committee of put forward to setting up budget performance evaluation system and perfect public expenditure policy.With the development of economy and society, government's scale is being expanded constantly, the range of government public expenditure is wider and wider, and the expenditure and revenue larger and larger. However, the government' s fiscal revenues are limited in a regular period how to offer the best public products and service to taxpayer with the limited fiscal revenues become the question that the taxpayer pays close attention to. Because the government has the obligation to guarantee economy, efficiency and benefit of the public finance, namely offer the best public products and service to taxpayer with the minimum cost; And the taxpayer as supervisor have the right to know the information of state of the public expenditure and revenue, put forward one's own opinions and suggestions to the fiscal activity, in order to impel the public expenditure and revenue to meet the common need of the society on the biggest degree. But how taxpayers know and supervise the public expenditure and revenue? This needs to set up the performance evaluation system of public finance. The performance evaluation system of the public finance sets up a"bridge"between government and taxpayer. The taxpayer can carry on the supervision to the operating position of the public finance of every government department through the appraising performance information of the public expenditure,and put forward the corresponding opinions and suggestions to government's public finance activity through the information system of the network or the people's congress system; The government department can strengthen the control over public expenditure through the performance evaluation of the public finance.Along with the new public management sport and new life of government sport flourishing in Great Britain and America new etc. the new administrative mode can be established through the reform of the traditional administrative mode. Decentralizations between management and responsibility mechanism of new administrative mode establish the system foundation for the performance evaluation system of public expenditure. The western countries set up the performance evaluation of public expenditure in succession, appraising the performance of public expenditure activity. According to the implement situation of various vest countries, the performance evaluation system of the public expenditure can be divided into two kinds,"inside type"and"outside type". They have a lot of common characteristics and differences in appraising content, range, subject and step.With the reform and opening-up of our country deepening, the generalization of individual paying taxes and the enhancement of public participating affairs consciousness, people begin to pay close attention to the result of using the public expenditure. In 2000, the performance evaluation system of public expenditure began to implement in some areas of our country. By the look of implemented situation, there are many questions in the performance evaluation system of public finance. Therefore how to perfect it and raise the performance level of the public finance has already become the new subject of the financial management under the socialist market economy condition.In this article the authors develop an indicator system to appraise the regional financial effect based on the selected index. According to multivariate statistical analysis, they apply the principal component analysis (PCA) to the regional financial effect of 31provinces, municipalities and autonomous regions. In addition, the authors draw the synthesis evaluation and propose the means of improving the regional financial effect.