Research On The Performance Evaluation Of Financial Expenditure

In recent years, the financial of our country develop rapidly, the financialrevenue and expenditure scale expands unceasingly, financial support for economicand social development significantly enhanced. In2012, the national fiscal revenue of11.7trillion, the fiscal expenditure of12.6trillion. How to manage, take such a largefiscal funds, maximize efficiency in the use of funds, has become the focus anddifficulties of current financial management, financial departments at all levels toneed strength fiscal performance management. The Party Central Committee, theState Council attached great importance to the performance management work, hasrepeatedly stressed the need to deepen reform of the budget system, strengthenperformance management, improve the efficiency in the use of fiscal funds and thegovernment work efficiency. The country is also in active exploration and attempt, afew years performance evaluation work carry out. But we also see, there is a seriesof problems in the performance management of fiscal expenditure. Therefore, thispaper will fiscal expenditure project performance evaluation as the main researchcontents, how to make the fiscal expenditure is not "aliasing", how to improve thegovernment budget investment effect, how to construct a reasonable performanceevaluation system of financial expenditure, as well as how to carry out performanceevaluation.This paper adopts the theoretical discussion and case analysis, the advancedexperience and practice in performance evaluation of foreign countries are comparedand analyzed, summarized some reference things, based on existing theory anddomestic provinces and cities on the experience, the fiscal expenditure project in Tcity as an example, expounds the system frame of performance appraisal managementin T City, T City were summarized and analyzed, in the presence of performanceevaluation of fiscal expenditure project problems, and to support the farmer trainingproject case analysis, finally from the establishment of system, strengthen targetmanagement, increase evaluation quality, strengthen the results of application andtamp the management foundation five aspects proposed to further improve theperformance evaluation of T City. But the performance evaluation of management is acomplex system engineering, the article on how to strengthen the management of performance monitoring link, set up in line with the local characteristics of the indexsystem research is still not deep enough, need further improvement.