The Design Of Local Fiscal Expenditure Performance Indicator System

With the expanding scale of fiscal revenues and the gradual establishment of public finance framework, China's fiscal reform has entered a new phase of financial expenditure management focus. Improve the performance of financial expenditure is to accelerate the financial management reform process, easing the financial difficulties of an important and urgent task. Depth financial expenditure performance evaluation studies, so as to establish a scientific and standardized expenditure performance evaluation index system is objectively and accurately evaluate and measure the performance of the basis for financial expenditure is inefficient to solve the financial expenditure to the main channel.Western countries have researched financial expenditure performance evaluation earlier, while China is still in its infancy. Thus, this paper started from the background, set out a performance indicator system expenditures of major significance, not only can assess the effects of fiscal spending to improve the financial expenditure management, and more important is the feedback and guidance on budgeting, the promotion of the government achieve its objectives. Second, it analyzes the status of international research to identify its shortcomings, and future research directions and priorities; elaborated on the financial expenditure of the basic theory of performance evaluation, from the financial expenditure targets, the performance evaluation of object, the angle of the form of fiscal expenditure Performance Evaluation have been classified; focus on the current performance evaluation of local fiscal expenditure problems in practice, from a financial point of view reveals the causes of the problem, as well as the damage; again, the performance of local fiscal expenditure indicator system has been designed, constructed based on the Balanced Scorecard concept of performance evaluation index system, the system includes the financial economics, internal process classes, classes of stakeholders and continuous improvement of class four categories, covering the size of fiscal expenditure performance, configuration, performance, the use of performance indicators such as 21. Finally, from the establishment of a sound financial expenditure performance indicator system of laws and regulations, improve the local fiscal expenditure Performance Evaluation Index System and the establishment of performance evaluation database, the establishment of evaluation index system of criteria put forward a comprehensive performance indicator system of local fiscal expenditure proposals.