The Performance Evaluation Issues Of Fiscal Expenditure On Cultural And Creative Industry

Cultural and creative industry is the important "sunrise industry" in the new period of Beijing, being the second pillar industry behind the financial industry. In order to response to the country’s call of promoting the development of such industry, the Beijing local government has increased financial support to it. Since 2006, a 500 million annual fund was set up, which only supports cultural and creative outstanding enterprises or projects. Under the background of the increasing fiscal expenditure and government’s growing attention to performance, the fiscal expenditure performance of the cultural and creative industry has recently became the focus of the relevant government departments.Based on the above background, this paper hope through the finance for spending status quo of cultural creative industry in Beijing, a thorough understanding of its existing performance evaluation model, and take appropriate mathematics method to study the effect of current, at last, by reference to the relevant practice of developed countries, the cultural creative industry in Beijing fiscal expenditure performance management and evaluation of targeted and practical Suggestions are put forward.This article is divided into six chapters: the first chapter introduces the full text of the writing background, significance, and related research situation at home and abroad. The second chapter embarks from the thesis involves the theoretical basis, with cultural and creative industry, fiscal expenditure and performance evaluation of three concepts as the center, introduced the related theory basis. The third chapter presents the situation of Beijing, including the industrial development and the present situation of the performance evaluation method. The fourth chapter is the model analysis, through the DEA model of Beijing’s cultural and creative industry demonstrates the overall benefit of fiscal expenditure. The fifth chapter is inspiring and learning from American experiences, which introduce the PART evaluation method in detail. The sixth chapter is advices of perfecting the fiscal expenditure performance evaluation system of creative and cultural industry in Beijing, which at the same time, combined with the analysis of the third and fourth chapter, and summarized the ways and methods that the relevant departments can draw currently from the experiences above.Through introducing of the basic theory, the analysis of the status quo and the description of the international experience, this paper comes to the conclusion that, for the cultural and creative industry, present financial expenditure scale is appropriate, not spending deficiencies. But there is still room for its performance to improve. Strengthening internal management, improving management, perfecting the evaluation method are many kinds of ways to complete. At the same time, self-condition should be taken into account, for different districts and counties of Beijing should make different arrangements. Blindly pursuing benefit maximization is not a wise choice.