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The Thingking Of Government Spending Performance Evaluations

Posted on:2011-08-18Degree:MasterType:Thesis
Country:ChinaCandidate:B HuFull Text:PDF
GTID:2249330368477939Subject:Accounting
Abstract/Summary:PDF Full Text Request
Government expenditure performance evaluation, in recent years is to appear in the western countries in the field of government public expenditure management is an important system, its core is to emphasize public expenditure management of target and results and results of the validity of the relationship, form a kind of new and facing the results of the management concept and management mode funding returns and public service level. Along with the international community for performance evaluation of universal attention, our country in public fiscal expenditure field and to a certain extent the practice exploration and have achieved some results.Government performance refers to the government and its departments to perform their duties behavior and its output results and social economic impact. It includes both the government "output" performance, namely government provide public services and social management performance. Government performance can also be divided into organizational performance and individual performance. Organizational performance including government’s overall performance, government performance and unit team performance.Financial expenditure performance, it is to point to the government and its departments to perform their duties, satisfy social public needs, the allocation of resources activities had achieved output results and social influence. Financial expenditure performance is a comprehensive indexes than we often speak of efficiency and benefit of a wider, it not only include economic benefits, but also includes political performance and social performance, cultural performance, technology and ecological performance, etc. Financial expenditure performance is not just a concept of performance level, including government cost and government efficiency, political stability and social stability, social progress and development such as expected meaning.With China’s financial management system reform deeply, strengthen government funds management, improving the government funds utilization efficiency, is a complicated engineering, you need to learn foreign some successful experience at the same time, with China’s national conditions many aspects explored, multiparty accumulate experience, make perfect gradually. Based on the study of Angle unique and don’t get bogged down in the practice, from the Angle of performance evaluation to finance the service efficiency of funds for research.
Keywords/Search Tags:Government financial, Fiscal expenditure, The performance evaluation
PDF Full Text Request
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