Study Of The Theory And Practice Of Performance Management Of Public Expenditure

With the development of economy and society, the government scale extends continuously, the range of government public expenditure is wider and wider, and the expenditure larger and larger. However, public finance income of government are limited in a certain period of time 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 pay close attention to .Because the government 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. At the same time, as the various countries finance movement situation is concerned, both the developed country and the developing country are facing the financial pressure, and have the demand of suppressing public expenditure inflation and maintain a sustainable budget deficit. All sorts of factors force the various countries' government positively to seek the way of strengthen the public expenditure management.While "new public management" movement rising, the western countries generally started the new turn of public budget management reform. Its model performance is the achievements budget widespread promoted in...