A Study On The Performance Evaluation Of Regional Government’s Public Expenditure In Yunnan Province

As one of the core areas of human resource management, performance evaluation in recent years has been promoted and applied strongly in the company’s management and increasingly favored by many experts and scholars. In order to protect the performance of financial functions effectively, the government should introduce the performance evaluation mechanism, index system and results into the management of public expenditure, in order to achieve effective supervision for public funds allocation and use. With the performance evaluation pilot project carrying out in 2001 in Hubei Province Enshi Autonomous Prefecture, China began to explore and practice public expenditure performance evaluation. Yunnan Province has also launched a project of performance evaluation of public expenditure since 2005, and achieved some results. But it is undeniable that the public expenditure performance evaluation practice in Yunnan Province and its city has still been in its infancy. How to further enhance the efficiency of public expenditure and to make public expenditure to better serve the people is still a major challenge which the Yunnan Province has faced.Based on the research of the development history and current system of performance evaluation in Yunnan Province, this paper takes the local government public expenditure of 16 cities in Yunnan province as the research subject, builds a real, viable local government public expenditure performance evaluation system in line with actual situation of Yunnan province, uses non-parametric DEA model, accounts public expenditure relative efficiency score of Yunnan local government, judges the effect of public spending and preliminary gets results of unbalanced development in each area, huge gap in the per capita expenditure and the index value among cities and the uneven efficiency of local government public expenditure. Based on above conclusions, the paper tries to further improve the efficiency of public expenditure of local government of Yunnan Province and put forward to some suggestions to further promote the performance of public expenditure evaluation system. Through theoretical and empirical research, recommendations to further develop and improve the public expenditure performance evaluation system includes five:improve public expenditure performance evaluation levels of local government; establish and improve the information management platform of performance evaluation; establishment a system of notification to promote the feedback of evaluation results; improve public participation and introduce third-party evaluation; establish and improve the incentive and accountability mechanisms for long-term effect performance evaluation of public expenditure.