Study On Performance Evaluation Of County Government Finances In China

With the reform of the market economy system in our country, financial sector is experiencing a thorough reform by establishing a framework of public financial system on the basis of socialist market economy, department budgeting, state treasury managing, government revenue and expenditure management. Performance budgeting, which is a result-oriented mode, is sure to become the target of budgeting reform in our country. With the development of reforming in our country, great changes are taking place in the government function, as is shown in the central government document on how to establish a harmonious socialist society, which is calling for the building of service government and the consolidation of society management and public service function of the government. In order to provide the society with excellent public goods and public service, which is the highlight of a service government, it is essential for the government to allocate and use public fiscal resources in an efficient and proper way. Hence, fiscal performance evaluation has become a must in building service government. This dissertation deals with the basic factors of fiscal performance evaluation, such as public finance, fiscal performance, indicators of fiscal performance evaluation and ways of evaluation. It introduces the experience of fiscal performance evaluation in the west countries, which is referred to by our country. It lays great importance on the following problems existing in county level government finance like serious unbalance of financial revenue and expenditure, inefficiency of budgeting measures, imperfect supervising mechanism of financial management and law system, which throws light on the indispensability and necessity of county level government fiscal performance evaluation. So it analyses the difficulties and problems existing in county level government fiscal performance evaluation like lack of law security and talent personnel resources, unclear institution function, the difficulty in setting up evaluation indicators, after which come the principles of county level government fiscal performance evaluation like well-planned steady progress, management in the whole process and result application. Based on the analyses and principles, the dissertation states clearly that performance should be evaluated by establishing perfect fiscal performance evaluating system, forming performance evaluating levels, establishing scientific evaluating system and standards. This dissertation takes Jinyun County as an example, introducing the absolute and relative scales of financial revenue and expenditure in Jinyun County. By adopting history process comparison, target evaluation and comprehensive indicator system evaluation, the dissertation gives a general evaluation of financial revenue, expenditure and security in this county during the"Shiwu"Period and evaluates fiscal performance at town level by means of target management comprehensive evaluation system. It also evaluates the fiscal performance in reemployment capital according to rules of financial expenditure performance evaluation in Zhejiang Province.