The Research Of Public Finance Expenditure Performance Evaluation Of Xindu District In Chengdu City

In financial management, Formed a concept that is "Pay attention to distribution, ignore administration, pay attention to use,ignore achievements" for a long time, resulted in the squander and the low efficiency of using so much public finance capital. With the establishing of the public finance system in China, how to distribute the public finance expenditure scientifically, how to establish the theory of performance budget that makes the result as the orientation, it became an important content of the study of finance capital management gradually, public finance expenditure performance evaluation became an important component of modern public finance expenditure management system gradually, it is the inevitable outcome of public finance reform, it is the base of the functions of the government’s change. In recent years, public finance expenditure performance evaluation became a very important work of public finance budget management reform, all or different levels and each department started to launch a pilot project gradually. Draw up the exploration and practice of experience in the western countries for nearly half a century, many provinces and cities start to explore a public finance expenditure performance evaluation system that is in line with the national conditions of our country and local features,.after research, accumulated a lot of theory and practice experience.This thesis through the introduction of international and domestic evolution of the public finance expenditure performance evaluation, summarized the development trend of public finance expenditure performance evaluation. Based the academic analysis of public finance expenditure performance evaluation,explored and summarized the public finance expenditure performance evaluation frame system that is in line with the national conditions of our country and has local characteristic of Xindu district of Chengdu city. Then, based on the case study of land management in agricultural comprehensive development, establish and perfect public finance expenditure performance evaluation system. At last, summarized the pilot circumstance and countermeasure research of public finance expenditure performance evaluation in Xindu district, from point to surface, provide the reference how to promote the work of public finance expenditure performance evaluation effectively, provide the feasibility analysis how to improve the use efficiency of public finance capital, provide the reference case to build the budget evaluation management pattern that budgeting has a goal, budget execution has monitorship, completion of the budget has evaluation, the result of evaluation has feedback, the result of feedback has application.