Empirical Research About Satisfaction Of Financial Expenditure Performance Evaluation

Public satisfaction is one of the recent hot topics after the rise of the evaluation of government performance. For the financial expenditure performance evaluation, the public satisfaction more stands position of the public, making the evaluation of the effect of fiscal spending, benefits from their own experience or personal experience, etc. Combined with public satisfaction as a technical evaluation tools, The important position of public satisfaction in China ’s financial expenditure performance evaluation is more prominent. Therefore, public satisfaction will become an important indicator of financial expenditure performance evaluation.Based on a literature review, The application of public satisfaction for Fiscal Expenditure Performance Evaluation is relatively scarce and not mature enough, and it can not effectively respond to real needs, thereby enhancing public satisfaction research is very necessary. From the application of public satisfaction in fiscal expenditure performance evaluation, taking a third-party of the performance LED evaluation of special fund for example, this paper aims to sum up the ideas for improvement and suggestions for the application process and technical improvements in the Financial Expenditure Performance Evaluation through the problem existing in the practice.The focus of this paper is to discuss the application of public satisfaction Financial Expenditure Performance Evaluation. First, from the relationship between fiscal expenditure performance evaluation and measurement of satisfaction, satisfaction theory and satisfaction measurement method, it sets forth three theories and methods of public satisfaction evaluation of financial expenditure performance evaluation; Second, based on the theoretical analysis, taking a third-party of the performance LED evaluation of special fund for example, through public satisfaction index design, survey design and implementation of the survey in three areas it discusses the application process of public satisfaction in fiscal expenditure performance evaluation; Third, through the analysis of the overall results of the evaluation and satisfaction survey results, it discusses the impact of satisfaction on the expenditure performance evaluation result, and it finds out that subjective evaluation results are slightly lower than the performance of the overall results and the satisfaction influence significantly by region, project category, public background factors and so on; Fourth, it finds out that there are some problems in satisfaction of financial expenditure performance evaluation, for example, emphasis on satisfaction surveys is lack, the survey object is not comprehensive, the technology is immaturity and the results are not fully applied; Fifth, it improves the ideas from the institutional construction of satisfaction evaluation, the cultivation of satisfaction evaluation consciousness and atmosphere, the strengthening of the reasonable and scientific of the actual operation, and full application of evaluation results, at the same time, consummates the suggestions from the satisfaction questionnaire design, the index weight, the survey objects, the sampling survey, the information platform construction and the technical means improvement. Obviously, it provides an important and valuable inspiration evaluation to optimize the management of government and the financial expenditure performance.