| The fiscal expenditure performance evaluation, is to enhance the governmentperformance for the purpose, to perform the functions of the government in judging the valueof a kind of management activity. In foreign countries, the financial expenditure performanceevaluation studies of the practice of nearly60years, gained more experience and achievement.In China, the fiscal expenditure performance evaluation is still at the starting stage, theMinistry of Finance in2003released the " national educational department projectperformance evaluation management approach ", and from the central UNESCO Departmentspecial fiscal funds chose7representative projects of performance evaluation of pilot. In2005the Ministry of Finance issued a " central department budget expenditure performanceappraisal management approach ", for the national fiscal expenditure performance evaluationprovides a unified guidance document, marking China’s fiscal expenditure performanceevaluation work to a new level. According to the Ministry of finance of the unified deploy, atpresent our country financial departments at all levels basically already carried out financialexpenditure performance evaluationThis article from the development of fiscal expenditure performance evaluation of thesignificance and purpose of performance evaluation, expounds the basic principles methodsand theories, to Jiangmen city to carry out the fiscal expenditure performance evaluation inthe status and existing problems of analysis, draw lessons from the domestic and foreigndevelopment of fiscal expenditure performance evaluation practice and experience, using theeconomics and statistics theory, comprehensive use of literature research method, case studymethod and the combination of quantitative and qualitative analysis and other researchmethods, put forward from evaluation index set, organization and implementation of thesupporting system construction to perfect the financial expenditure performance evaluationmechanism, Jiangmen city for further effective to promote the financial expenditureperformance evaluation work to provide theory and practice reference. |
