Nanjing Public Expenditure Performance Evaluation Study

Since long ago, the problem of wasting and low efficiency of financial fund always horrow all levels of finance departments. The western nations have model operated the cost control methods of the privately departments, and developed appraises to achievements of the financial fund since 1920s. Over than 80 years practice of the western nations has proved that the development of achievements appraisal is an important approach to solution to public disbursement low effect question. Therefore, it is important to the public expenditure management both theory and the practice for strengthens the expenditure achievements research.The core of performance appraisal of government's public expenditure emphasizes the close relationship of government public expenditure goal, result and validity of it, shaping a new result -oriented management idea and management style, improving government efficiency of management, fund utilization benefits and public service level. This article analyzes the theoretical and practical significance of this research, introducing the theory of government's public expenditure. After reviewed the present conditions about theory and experience both home and abroad, this article researches the thought of the public expenditure performance appraisal system in Nanjing city, including system, organizing, index, method and the report of performance appraisal.According to the theory of performance appraisal, with performance appraisal to the special fund of drama program of masterpieces as example, the article is also designed the play program to perform the achievements appraisal the concrete index, carrying on the real diagnosis analysis to the public cultural disbursement achievements with the historical factor comparison test and the effect method of correlates. The article also introduces measures of improving the performance appraisal system such as departmental budgets, information system and accounting system of the performance, etc.