The Research Of Local Financial Expenditure Performance Evaluation

In China, with the reform of national treasury centralized payment system and thereform of the public service card and other public financial management reform, thelocal public financial management reform is being advanced to depth ceaselessly, in2011April, the Ministry of finance has revised" Interim Measures for theadministration of financial expenditure performance evaluation", officially opened thenew round of financial performance management reform. The local government willset off a wave of financial expenditure performance management reform, on the otherhand, the local government don't know how to build the financial expenditurperformance management system, in such a context, research on local financialexpenditure performance management reform, exploring to how to form a set offeasible theoretical results will be valuable to local government of China.This thesis consists of4chapters, the first chapter researched the background andsignificance of the thesis, according to the domestic and foreign literature, tells therelated concepts and theories of financial expenditure performance evaluation, toclarify the financial expenditure performance evaluation and government performancemanagement, tells the relation and difference between performance budget in theconceptual. The second chapter analysis of the current situation of domestic andforeign performance evaluation, such as United States, Britain, Australia and othercountries practical application, summarizes its in the principal part of performanceevaluation, the performance evaluation index system and the methods of performanceevaluation, and as a reference to the comparative study of China in the establishmentof local finance expenditure performance evaluation. The third chapter explores toestablish the local financial expenditure performance evaluation system of ourcountry, several key factors are analyzed and studied to learn how to build a rinancialexpenditure performance management system, based on these elements of the analysisand research, finally forming a total construction of local financial expenditureperformance evaluation system framework. The last chapter is a district of Shanghaias a case study of education expenditure of local financial expenditure performanceevaluation system, by the analysis of the education expenditure characteristics, basedon the theory which researched in the third chapter, to explore the establishment oflocal financial expenditure performance evaluation system.