Servicc-oricnted Government Expenditure Performance Evaluation Study

With the gradual deepen of economic globalization and the great development ofwestern service-oriented government practice, our country and party began to, basing onthe actual conditions of our country, emphasizing on the establishing of service-orientedgovernment, commit to the change of government functions from “versatile” to“service-oriented”. The basic content of the service-oriented government public servicesare consisted of two parts: maintenance public services (such as, safeguarding nationalsecurity and social security, maintaining market ordered.) and social public services (forinstance, education, health care, public health and environment, etc.).The two parts need tobe done through expenditure, to some extent, the level of expenditure or efficiency haveprofound related to the degree of the objectives of the service-oriented government.Obviously, to achieve real transformation of its functions, financial expenditureperformance evaluation study is imperative. So, in this context, financial expenditureperformance evaluation study becomes the selection theme of this article. This is aprofound interpretation to the construction of service-oriented in a new perspective, and aninnovative attempt.This article is mainly composed of five chapters, which launch from theoreticalfoundation to empirical analysis step by step to confirm the rigorous and scientific offinancial expenditure performance evaluation study, and the conclusion can effectivelyserve the practice. The first part mainly introduce financial expenditure performanceevaluation research background, theoretical value and practical significance, still includethe research ideas、structure and methods of this paper. The second chapter is theorysummarized, which covers the related theory and the evidence of service-orientedgovernment. The third part depicts the building index and methods of evaluation of service-oriented government financial expenditure performance evaluation. The formerbuilds ten in-put indicators and five out-put indicators, and is ready for the nextperformance evaluation. The latter tells two basic evaluation methods: factor analysismethod and data envelopment analysis. The fourth chapter is the core section of this paper,it covers three levels: Firstly, it conducts empirical analysis from both the size andstructure of financial expenditure.Secondly, on the basis of2010data, it begins to financialexpenditure performance evaluation to the country’s31provinces, autonomous regions andmunicipalities, and finally find that most of the regions are inefficient and contrary to theprinciple of efficiency. Thirdly, we get the optimization size and structure of financialexpenditure by econometric model. The fifth chapter is the study conclusions andrecommendations.In a conclusion, in terms of fiscal expenditure scale, it has exceeded the optimizationvalue according to expenditure performance evaluation and caculations, leading toinefficiencies exist in all around regions and obeying the efficient principle ofservice-oriented government. Regarding to fiscal expenditure structure, it supportseconomy and dilute the service functions, which brings to less attentions are paid tocultural soft power and the development ability of economy and society is weak. At last,financial departments should strengthen the “service”functions; pay more attentions tosocial public service, such as social culture and education, social security, etc.Overheatedindustry should dilute economic functions, cope with fiscal expenditure scale timely andproperly. We should pay high attention to maintenance of public services and social publicservices on the basis of efficiency and sustainability to adhere to the idea ofpeople-oriented.