Study On The Fiscal Project Expenditure Performance Evaluation In Tianjin

In recent years, the scale of China’s fiscal revenue and expenditure showed a rapid growth with the establishment and improvement of the socialist market economic system. However, because the financial departments always focus on the financial income, and paid insufficient attention on the fiscal funds use efficiency, the contradiction between revenue and expenditure becomes more and more prominent. In order to solve the contradiction between revenue and expenditure, improve the effective use of finances, we must make an issue of the effectiveness of the use of public funds. Through the financial expenditure performance evaluation, the financial expenditure management will be strengthened, and the efficiency of fiscal expenditure will be promoted, so as to ease the contradiction between revenue and expenditure.In this study, we attempt to build the fiscal project expenditure performance evaluation index system, and proved it through an empirical study based on the Tianjin fiscal project expenditure status and reality. First, we briefly discussed the research background and current situation of the fiscal project expenditure performance evaluation, and systematically expounded its meaning and implications to define this paper’s content and research ideas. Secondly, we built a fiscal project expenditure performance evaluation index system and evaluation criteria; comprehensively analyzed the current situation of the domestic and international financial expenditure performance evaluation and the inspirations to Tianjin fiscal project expenditure performance evaluation; Then we took the technological transformation project of small and medium-sized enterprises financial subsidies performance evaluation as a case, performed the case research based on the established performance evaluation framework, reflecting the practical application of the fiscal project expenditure performance evaluation system constructed in this paper. Finally, we raised the problems about the imperfect of performance evaluation laws and regulations, the simplification of the evaluation project nature and the improper application based on the current status of Tianjin fiscal project expenditure performance evaluation, and proposed recommendations of the establishment of a sound performance evaluation system, the enhancement of the performance evaluation organization and leadership, and the establishment of performance evaluation repository to make this article more oriented and practical.