The Performance Appraisal Research Of County-level Fiscal Expenditure

With the increasing deepening of reform in China, the fiscal expenditurereform also constantly intensifies, expanding from the country level to the countylevel gradually. In recent years, a series of reform attempts are carried out in the fieldof fiscal expenditure management, such as the extra-budgetary funds reform,separation between revenue and expenditure reform, government procurement systemreform and the reform on the system of centralized receipts and disbursements by thetreasury, which exerts profound influence on the county-level fiscal expenditure andbrings about lots of positive changes. However, due to the influence of traditionalfiscal expenditure management mode, current county-level fiscal expenditure is stillinvolved in such problems as attaching more importance to investment than benefit,low expenditure benefit and unreasonable expenditure structure etc. These problemsare not only unfavorable to the improvement of fund application benefit and the reliefof financial revenue and expenditure contradiction but also hinder the orderly andsound development of economy and society in county level. Under the background ofall-round reform deepening, it is urgent to enhance the county-level fiscal expenditureperformance and give the financial fund benefit to the full play. On this basis, thisthesis takes the county-level fiscal expenditure performance appraisal as the research topic.This thesis introduces the major features and existing problems of county-levelfiscal expenditure, and analyzes the dilemma faced in the county-level fiscalexpenditure performance appraisal. It introduces the county-level fiscal expenditureperformance appraisal system and conducts analysis of its key factors, such as thesubject and object of appraisal,, main content of appraisal,, main method of appraisaland design of evaluation index etc. and takes dehua county in fujian province as anexample for evaluating its fiscal expenditure. At the end of the thesis, proposes thecountermeasures of improving county-level fiscal expenditure performance appraisalsystem, including setting up the idea of performance, improving the organizationalstructure, establishing legal foundation, perfecting the supporting system andstrengthening the application of consequences etc.This thesis maintains that thecounty fiscal expenditure has a positive effect on strengthening the financials securityand executing ability, and it can effectively improve the effectiveness and efficiencyof the financial funds use.