Financial Expenditure Performance Evaluation Study

In recent years, the scale of financial revenue and expenditure of our country has been showing a tendency to increase fast all the time, but the contradiction of revenue and expenditure is more and more conspicuous. An important reason causes this kind of state is that the efficiency of management of the expenditure is not high. In order to strengthen expenditure management and use the financial fund effectively, our country introduced the department's budget," two lines of revenue and expenditure " management and the national treasury concentrates on paying, government procurement ,etc. These actions are very essential, but still it is insufficient, we must make an issue of improving the validity of use of funds, through strengthening the expenditure performance appraising to promote and improve the efficiency of the expenditure.This text divides four parts:First part is the basic theory on performance appraisal of the expenditure. This part is a theoretical foundation of a full text, it introduced meaning," 3E " principle , characteristic mainly of the performance of expenditures appraising, and proved the relation of expenditure performance appraise with " trust - act as agent" theories.Second part recommends some international experience and enlightenment of our country of expenditure performance appraisal system. This text summarizes the successful experience of U.S.A., Britain, Australian, and draw the enlightenment in expenditure performance appraisal system.The third part explained the achievement made in performance appraisal of expenditure of our country and existing problem of the present stage. This part is on the basis of recommending our country's expenditure performance to appraise practice, summarize the achievement made and deficiency existing.The fourth part was the basic thinking of structuring our country expenditure performance appraisal system and put forward six respects of the system, it includes organizing system , appraisal method , index system , standard system , scores fromthe performance of the expenditure.The part of the appendix was appraised to the expenditure of 2002 of N high school according to the above-mentioned expenditure performance evaluation index, method that design.