Local Fiscal Expenditure Performance Analysis

With the form of public finance frame, the finance management has come into a new phase that lays the stress on enhancing expenditure management and advancing fiscal expenditure. Objectively, to judge the efficiency of fiscal expenditure and verify the efficiency of the use of financial fund. A suit of scientific and effective method of performance appraisal must be set up. The research purpose of this thesis is, to explore a basic idea and a technology route on the base of the former research achievements. Therefore, the perfect canonical and long-acting frame of appraisal can be set up as soon as possible, and try to put the method of financial performance appraisal into practice so to rich the system of financial performance appraisal of our country.This thesis is written by the method of positive analysis. The research is on the base of performance appraisal index design of balance point card, and selects the samples and data, which mainly come from the 2008 fiscal expenditure index of A district Qingdao municipality and from the index of part of sub-province center cities.This thesis consists of 5 chapters. Chapter one is introduction. On the base of background and difficulty analysis, it explains the research aims, methods, contents and research thoughts. Chapter two is literature and theory review. Through the research of local financial performance appraisal, it bounds finance- fiscal expenditure- fiscal expenditure performance, and accounts for the analysis and theory. It also analyses the position and function, and designs the measure for local fiscal expenditure performance appraisal. Chapter three is the method design of fiscal expenditure performance appraisal. On the base of value orientation of premise enactment for fiscal expenditure performance appraisal, it points out of the performance appraisal index design of balance point card. Chapter four is positive analysis. It calculates the fiscal performance expenditure of A district Qingdao municipality and analyses the results. Chapter five is the thoughts of consummating the system of local fiscal expenditure performance appraisal.The innovation of this thesis is to quote the method of balance point card, and construct a scientific appraisal frame of local fiscal expenditure performance appraisal, So to put forward the countermeasure to perfect the local fiscal expenditure performance appraisal.