Yunnan Province Fiscal Expenditure And Performance Management Study

In recent years ,China's finance distribution has been faced with the dilemma ,that is ,despite of the substantial increase of the financial revenues ,the contradiction between income and expenditure is becoming more and more severe ,the reason of which is from two aspects ,that is ,the shortage of the total financial resources and the low efficiency of the expenses. The total distributable financial resources relies on the current economic scales ,however ,the economic scales is unable to be expanded within a short term. Both the increment and the configuration efficiency of the resources should be emphasized on the condition that the financial resource is in shortage. Currently ,the departments and the units in China ,more often than not ,focus on the acquisition of the financial funds ,but neglect the utilization efficiency ,consequently ,the loss that is caused by the low efficiency of the fund utilization will lead into the more deficiency of the financial resources.Currently ,the Central Committee of CPC and the State Council have been attaching great importance to the theory and practice of the performance management of financial expenses ,which concerns the following of scientific development thought ,concerns the utilization efficiency of the financial funds. The provincial party committee and provincial government of Yunnan have been conscientiously implementing the command from central authority ,especially in 2006,the financial performance management system has been put forward ,which is demanded to be established during the Eleventh Five-year Plan. In 2010,the four systems concerning High-efficiency Government have been implemented in the administrative organs above the county level ,which includes the administrative performance management system ,the financial expenditure performance management is imperative. The two decisions ,that is ,the financial expenditure performance evaluation and the financial expenditure performance management ,have been implemented for a short term ,which has a certain gap against the domestic advanced level. Therefore ,it is inevitable to research on the financial expenditure performance management so as to make it improved.The research background has been put forward in the first part ,in which the reason for studying the financial expenditure performance management has been elaborated ,and the systematic clearness has been taken for the existing view on the financial expenditure performance management ,in addition ,some successful experience and failure lesson have been extracted from the foreign existing financial expenditure performance management mode ,which aims to make up for domestic deficiencies;The objective of the second parts is to lay a theoretical basics on the study of financial expenditure performance management research ,and the basic content of the financial expenditure performance management has been discussed in this part to lay a theoretical basis for the later study;The object of the third part is to make clear the acquired achievement and the shortage of the financial expenditure performance management in Yunnan Province ,so as to determine the development orientation in future; the forth part is about the demonstration cases; the fifth part is to put forward the countermeasures against the shortage and problems existing in the financial expenditure performance management ,which aims to improve the system of the financial expenditure performance management in Yunnan province. To sum up ,the paper aims to combine the existing theory of the financial expenditure performance management and the existing domestic examples to improve the financial expenditure performance management system in Yunnan Province ,so as to improve the efficiency of the financial expenditure.