Research On Performance Evaluation Of Fiscal Project Expenditure

Since the reform and opening up, China’s financial industry has achieved rapid development. Finance income increases considerably, the fiscal expenditure structure is optimized ceaselessly, the Financial capability of supporting social development and the people’s livelihood is becoming stronger and stronger. In2011, the national finance income and expenses are more than10Trillions. The problems of how to manage such a large fiscal funds and to play the efficiency in the use of fiscal funds, is placed before various government. In the fiscal expenditure of China, the basic expenditure mainly adopt quota standard and funds allocated for such approaches. the project expenditure which directly determines the performance of fiscal expenditure has not the appropriate standard. Therefore, fiscal expenditure performance evaluation is very important. In recent years, China’s financial departments at all levels implement the project expenditure performance evaluation pilot. Although they obtained certain result, but still has a lot of problems, such as narrow range、less project of evaluating、legal basis、 the lack of evaluation mechanism、the imperfection of the index system and evaluation method、Not used of the evaluation results and so on. Therefore, the performance evaluation of fiscal project expenditure will be the main research content of this article.This article mainly adopts the methods of the combination of theory and case analysis、qualitative analysis and quantitative analysis、text analysis and chart assisted. The article analyze our country finance project expenditure performance evaluation system deeply in the summary and the existing theory and Practice on the basis of experience, combined with China’s fiscal expenditure management of the actual needs and the existing problems. The paper set up a perfect financial expenditure performance evaluation framework on the legal basis、clear organization、standardize business processes、the implementation of performance evaluation、evaluation index、evaluation method、unified evaluation results、The application of results. The framework is consisted of Regulations and Organization、indexes and methods、results and applications. In this way, financial budget management process would be formed of budget、execution together with performance evaluation, and gradually establish the financial management mode and mechanism of budget target、budget execution monitored、project rusult evaluated、feedback valuation results and the application of evaluation results. Discusses the process, trying to grasp not only the knowledge of public finance and project management, but also the concept of financial expenditure performance management theory, and analyze the successful experience and Enlightenment of the domestic and foreign development government in finance expenditure performance evaluation. At the same time, combined with the small farmland water conservancy construction of county of key of project expenditure performance evaluation case analysis, This article formed a framework of our country finance project expenditure performance evaluation at the present stage, which provides reference for our country budget performance management reform. However, to advance the financial expenditure performance evaluation is a complicated work. It need be implemented step by step in the course of practice. Therefore, the research content of width, depth and practicability will be improved with the public finance reforming and the developing.