Research On Performance Evaluation Methods Of Fiscal Large Expenditure In China

In recent years, fiscal large expenditure, which is a new kind of fiscalexpenditure, is become the main form of fiscal project expenditure，based on the strategy and developing plan of government. It owns thespecial characters that multi-government-department, wide-coverage area,large amount of money involved which is different the former kinds. So,the research of index system, weighting method and evaluating method,which is targeted to the new kind of fiscal expenditure, has the importantsignificance in theory research and practice.The paper has6chapters. In the first chapter, the background, purposeand meaning of this research are described. In chapter2to chapter4, theresearch framework of this paper is built after the reading of relevanttheory and comparison research method, which including a new indexsystem, improved AHP as the weighting method, DEA as the objectevaluating method, and scoring by experts as the government department evaluating method. In chapter5, combined with the actual situation,refined the index system, empirical research on the large financial specialexpenditure work is carried out, and the evaluation results is analyzed. InChapter6, Conclusion of this paper and advise to the practice areprovided.Based on the research above, we can obtain the following conclusions.(1)The performance evaluation index system of fiscal large expenditure ismuch targeted;(2) improved AHP can improve the accuracy of weightingprocess;(3) DEA can effectively make the qualitative indicatorsquantitative, thereby making the evaluating process easier, and increasingthe accuracy of the evaluation results.