Fiscal Spending Highway Project Performance Evaluation Index System Study

Highway system is an important means of transportation in the socio-economic system, and takes on an important role for the development of national economy, regional and socio-economy. Performance evaluation of the highway projects of fiscal expenditure, is a system process that according to the public financial requirements scientific analyze and compare the rationality, necessity and output performance for the infrastructure projects using of financial funds to roundly appraise the economic nature, efficiency and effectiveness of highway projects of fiscal expenditure.In Western countries, performance appraisal has become an important means government establishing policy of the basic establishment, distributing of funds and strengthening the building management. But the performance evaluation of highway projects of fiscal expenditure is still in its infancy in our country, has not yet to establish a unified, comprehensive system of evaluation indicators and scientific and effective quantitative evaluation method. For inspecting and evaluating the results of fiscal expenditure of highway projects, feed-backing and directing fiscal budgets, inspiring and promoting the realization of the government goals, this article with the theory of the performance evaluation of fiscal expenditure and the "3E" principle as the basis, aim at the performance of highway projects of fiscal expenditure in the period of completion and operation, mostly adopt integrated comparative method, in-depth study on the following three aspects : 1 study the economic performance evaluation of the highway projects;2 study the social impact performance evaluation of the highway projects;3 study the performance evaluation system of the highway projects, and build the evaluation indicators system of both pertinence and comprehensive. The index system set up four indexes, it is that the first class index includes the input index, the process index, the output index and effect index. The input index includes two secondary indexes, actual content evaluation and capital investment evaluation. The process index includes two secondary indexes, financial management evaluation and project management evaluation. The output index includes three secondary indexes, the working capacity evaluation, sinking capacity evaluation and the payoff capacity evaluation. The effect index includes three secondary indexes,economic evaluation, environmental evaluation and social benefits evaluation. Each secondary index is divided into several third class indexes, thus constituting a complete performance evaluation index system of the highway projects of fiscal expenditure.The performance evaluation system of indexes of highway projects of fiscal expenditure this article build is more reasonable than the previous research in three aspects. The first, the indexes included is more scientific, in setting the indexes, drawing on the domestic and foreign research results, and on the basis, in accordance with our country's specific conditions for further processing, and ultimately may have been targeted indexes. The second, the index system is workable, easily accessible data that can be directly practical work. The third, the index system is particular and integrated.After building the index-system, the article adopt the method combining a quantitative analysis, qualitative analysis and a comprehensive analysis to initial test the index system and the methods of evaluation by the GS highway as a case, the result indicates that the model has good practical application values and development prospects, played a good role in promoting to conduct performance evaluations.