Theory Of Public Finance Expenditure Performance Evaluation Of Ordos City Public Finance Expenditure Performance Evaluation Of The Influence Of The Management Reform

Since the1980s, with the pushing forward of our country’s reform and opening up, the establishment and improvement of the socialist market economic system, the financial revenue scale has expanded gradually and the public finance framework has formed initially. From the analysis of our government’s fiscal revenue and expenditure, there is not only financial resources shortage in our country but also a long-term contradiction in the fiscal revenue and expenditure, in particular, the contradiction of low fiscal expenditure benefit in it’s management has become increasingly important. With the all-round development of China’s politics、 economy、society, the social public demands was expand, and has become increasingly significant, the scale of fiscal expenditure also expanded accordingly, people have higher requirements for the benefit of fiscal expenditure. Fiscal expenditure performance has become increasingly important for the community, and gradually become the focus of financial management reform. Financial expenditure performance evaluation through the application of economic theory concerned and analysis tools,Using the specific performance evaluation index system of financial expenditure,according to the uniform standards and procedures, has analyze and evaluate the performance of financial expenditure, the allocation of resources to optimize the government, improve the performance of the government expenditure has a significant effect.Now, our country is in urgent need of in-depth study on financial expenditure performance evaluation theory concerned to explore new finacial management ways which stuits specific conditions of our country. Using the researching methods of general literature review, comparative analysis and content analysis, this paper does study from the theory, practice, and measures, first of all, analyzes the theory concerned of performance management of fiscal expenditure, defines the performance evaluation of fiscal expenditure and it’s importance;secondly, it studies the fiscal expenditure performance evaluation system and current working status in China’s fiscal expenditure management, as well as Erdos’s fiscal expenditure performance evaluation practice, discusses present development situation shortcomings of our country’s fiscal expenditure performance evaluation; thirdly, learns the useful experience of European,American and other Western developed nations’fiscal expenditure performance evaluation,draws some inspiration from that which benefits for perfecting China’s fiscal expenditure evaluation; finaly, this paper gets the concept of that we should strengthen our country’s fiscal expenditure performance evaluation from it’s six aspects which are idea, system, organization, system, openness and supervision system.