Research On Fiscal Expenditure Performance Evaluation Of Central Water Conservancy Projects

Water Conservancy is an indispensable prerequisite in modern agriculture construction, the irreplaceable foundation for economic and social development and an indivisible support system for the improvement of ecological environment. It is of great public benefit, fundamentality and strategy, which concerns the overall situation of the development of economy and society. Currently, the expenditure of water conservancy projects is mainly provided by financial funds and it is an important part of the fiscal expenditure. In recent years, the scale of Chinese fiscal expenditure is expanding continuously, but the efficiency of it is not quite optimistic and the performance level has yet to be improved. Performance evaluation of fiscal expenditure is still in the stage of pilot project and exploration, there are still many problems in the performance evaluation system, and all those problems also exist in the performance evaluation of the expenditure in water conservancy projects. Only by exploring continuously and improving the performance evaluation of water conservancy projects can we further improve the efficiency of the financial funds in water conservancy and make it play a major role in safeguarding people’s lives and property, strengthening ecological projection and promoting economic and social development. This thesis mainly studies the performance evaluation of central water conservancy projects so as to offer some reference to improve the performance evaluation of the fiscal expenditure in water conservancy.In this thesis, the author firstly starts from the basic theories, then analyzes the current situation of the performance evaluation of Chinese central water conservancy projects, conducts a deep analysis of the causes of existing problems, and finally puts forward countermeasures and suggestions to improve the performance evaluation of the central water conservancy projects. The whole thesis is divided into six parts:the first part is introduction, which mainly introduces research background, research significance, research status at home and abroad, and puts forward the research object and research contents; the second part is theoretical and practical basis, which expounds the theoretical and practical basis for the performance evaluation of the central water conservancy projects, defines the concept and theoretical basis for the performance evaluation of fiscal expenditure, and introduces the practices of performance evaluation of fiscal expenditure at home and abroad; in the third part, the author analyzes the current situation of the performance evaluation of Chinese water conservancy projects, mainly focusing on the major problems existing in the performance evaluation of Chinese water conservancy projects; in the fourth part, the author studies the cause of the problems in the performance evaluation of Chinese water conservancy projects; in the fifth part, the author discusses how to improve the performance evaluation of central water conservancy projects; in the last part, the author introduces the conclusions and defects of the research.Based on referring to a large number of documents, in accordance with objective facts and combined with the author’s relevant practice in performance evaluation, this thesis comprehensively adopts the research method of combining theory with practice as well as method of comparative analysis, and conducts a deep exploration on how to more effectively promote the performance evaluation of Chinese water conservancy projects. In the process of studying the current situation and existing problems of the performance evaluation of water conservancy projects, the author conducts an empirical analysis combined with yi and shu river basin. Complying with the general trend of the current performance management of budget, the thesis does a research on the existing problems in performance evaluation of water conservancy projects. And through deep analysis, it manages to find out causes and explore specific methods and measures adapting to the central water conservancy units and projects like the basin administrative organ so as to help improve the performance evaluation of water conservancy projects and broaden the scope for further performance management of budget in water system.