This paper relies on the example Hebei Province financial expenditure budget management, and focuses on the analysis implementation effect of the provincial budget performance management and the construction of the fiscal expenditure performance evaluation index system, which is to promote the full-scale budget performance management, optimization of fiscal expenditure structure and the rational allocation of financial resources. At the same time, it can strengthen its construction of the government efficiency, improve public service capacity of the inherent requirements and the inevitable choice, it also to be the effective guarantee for building efficient, innovative, responsible government building initiatives.Firstly, it is introduced in this paper that basic theory and related research of fiscal expenditure performance evaluation. This paper analyzes the Hebei provincial budget expenditure performance management present situation and the existing problems,elaborates the problems encountered in the budget performance management in Hebei Province Development reform and development process.Secondly, the recent popular and main evaluation index system of government budget expenditure performance is recognized as the basis, and is combined with the basic principles of Hebei Province fiscal performance management theory and performance appraisal, so as to construct the government budget expenditure performance evaluation index system.Thirdly, this thesis introduces the method of evaluating the Hebei provincial budget performance level. The DEA is an important method for the data in the process of envelopment analysis. Through this method, we can realize the Malmquist index decomposition, measure the performance of Hebei provincial financial budget expenditure,by using the data of 2001 to 2013 in Hebei Province and other municipal revenue expenditure and GDP, using panel analysis method regression analysis to study the main factors affecting Hebei budget expenditure performance and impact.Finally, the thesis proposes effective measures and recommendations to improve thelevel Hebei budget expenditure performance. |