Public Finance Expenditure Performance Evaluation System

With the development of economy and society, government's scale is being expanded constantly, the range of government public expenditure is wider and wider, and the expenditure larger and larger. However, the government' s fiscal revenues are limited in a regular period, how to offer the best public products and service to taxpayer with the limited fiscal revenues become the question that the taxpayer pays close attention to .Because the goverrment has the obligation to guarantee economy .efficiency and benefit of the public expenditure, namely offer the best public products and service to taxpayer with the minimum cost; And the taxpayer as supervisor have the right to know the information of state of the public expenditure, put forward one's own opinions and suggestions to the public expenditure activity, in order to impel the public expenditure to meet the common need of the society on the biggest degree. But how taxpayers know and supervise the public expenditure? This needs to set up the performance evaluation system of public expenditure. The performance evaluation system of the public expenditure sets up a "bridge" between government and taxpayer. The taxpayer can carry on the supervision to the operating position of the public expenditure of every government department through the appraising performance information of the public expenditure , and put forward the corresponding opinions and suggestions to government's public expenditure activity through the information system of the network or the people' s congress system; Thegovernment department can strengthen the control over public expenditure through the performance evaluation of the public expenditure . Meanwhile, appraising the result will become one of the important bases that the responsible institution of the budget increases or slashes the budget and reduces the staff.Since the performance evaluation system of public expenditure has important function, why did not it prevail until now? This is because under the traditional administrative mode, there is value conflict that pluralistic goal causes and the predicament of appraising the output . The performance evaluation system of public expenditure is unable to implement. Along with the new public management sport and new life of government sport flourishing in Great Britain and America, etc. the new administrative mode can be established through the reform of the traditional administrative mode. Decentralizations between management and responsibility mechanism of new administrative mode establish the system foundation for the performance evaluation system of public expenditure. The western countries set up the performance evaluation system of public expenditure in succession, appraising the performance or' the public expenditure activity. According to the implement situation of various west countries, the performance evaluation system of the public expenditure can be divided into two kinds, "inside type" and "outside type" .They have a lot of common characteristics and differences in appraising content, range, subject and step.With the reform and opening-up of our country deepening, the generalization of individual paying taxes and the enhancement of public participating affairs consciousness , people begin to pay close attention to the result of using the public expenditure. In 2000, the performance evaluation system of public expenditure began to implement in some areas of our country. By the look of implemented situation, there are manyquestions in the performance evaluation system of public expenditure. Therefore how to perfect it and raise the performance level of the public expenditure has already become the new subject of the financial management under the socialist market economy condition.