Social Justice Perspective Of Fiscal Expenditure Performance Evaluation Research

The state revenues and expenditures have brought enormous energy for the social and economic development in China. With the increasing gap between the rich and the poor in urban and rural areas, the conflicts related to social justice grows obviously, which mainly reflected in several aspects as the regional development imbalances, social protection, fair employment, education, abominable econogical environment and the low level of health. Financial expenditure is the most important means of important function in maintaining social justice and constructing harmonious society, so study on financial expenditure performance evaluation and adjustment of the financial expenditure structure and policy are in need of attention and optimization.This article first in-depth analysis of financial expenditure and the present situation of research on financial expenditure performance evaluation, find the research priorities and direction of this article, and elaborates on basic theory of financial expenditure and social equity in second chapters: First, describes the meaning of public finance expenditure, expounded the basic theory of public goods theory and public choice theory, The financial expenditure is classified from nature of financial expenditure, controls, scope of benefits, and the functions of government. Second, introduce the relevant meaning of the financial expenditure performance and presents its basis of new public management theoey and characteristics of the financial expenditure performance evaluation. Third, to define the concept of social equity, and explain the relationship between equity and efficiency and related theories of social justice. Besides, this article conducts a deep research on present justice conditions of China from the angle of financial expenditure.Secondly, the result of performance evaluation on fiscal expenditure is the most important reference standard of evaluating fiscal management and remitting local contradiction and difficulty of fiscal income and expenses. Moreover, the establishment of scientific and normative evaluating system is significant to the conduction of fiscal performance evaluation and solution to the low efficient fiscal expenditure. On the basis of research and use of present achievement of fiscal expenses evaluation system, this article devotes to explore a new path to boost installment of a scientific, normative, objective and just evaluating system. Besides, we try to use AHP method to combine qualitative and quantitative analysis together, so this new designation could have a big effect on enrichment and perfection of our fiscal expenses evaluation system. This article is combined with the study and the form of questionnaire survey, and this system includes8indexes, which include protection, function and development3parts:education input, economy adjustment, public service and sustainable development these8level indexes. Through the weight calculation of AHP method for all levels index, we eliminate unimportant factors and get the performance evaluation of the optimal index collection.Again, according to the equity situation of financial expenditure and financial expenditure performance evaluation of the actual situation presented in the theory of grey system method of grey relational analysis, optimal index set of the database in analysis are based on grey correlation analysis of model. Followed with two-level index to individual analysis of the performance evaluation in six provinces. On the results of comparative analysis of present situation and, proved the feasibility of gray relation analysis method, found on the basis of an impact performance ranking of overall item index and empirical conclusions.Finally, according to the above research conclusions and equal to scientific development concept to public services, public finance expenditure, perfecting evaluation index system of equity and social justice-financial focus of the four policy recommendations. This article proceeding from improving financial indicators system, made a series of countermeasures and suggestions.