Government Fiscal Project Expenditure Performance Evaluation Research

With the reform of public finance system to promote, expenditure performance evaluation of project of our country has experienced a "bottom-up" and "top-down" two stages, and gradually develop from the system and operation method, provides a good system and operation method for the performance appraisal of fiscal expenditure in depth. However, due to the project expenditure are there is a big difference in different areas and different industries, promote the progress and performance evaluation is not a work around, there are many problems such as project expenditure performance evaluation, performance evaluation is lack of corresponding legislation support, there is no leadership and organization, the lack of a clear evaluation index and method of unified standards, the evaluation results the lack of the corresponding mechanism, application. Evaluation of government project expenditure performance, if the lack of evaluation index and standard of the performance standard, not necessary, evaluation methods and means used, would not be able to finance projects the government expenditure performance evaluation is effective, also cannot understand the door Finance Project Department of government expenditure economic benefits, social benefits and other aspects of the performance. Therefore, we must strengthen the performance of the legislation, provide legal support strong, set up the leadership authority, set up the evaluation index system and method is scientific, rational, standardized, establish and perfect the management system, strengthen the whole process of monitoring and management of projects, standardize project expenditure management, and introduces the third party evaluation mechanism, thus effectively improving fiscal funds benefit "three E".This article first introduces the research background and significance, research content and method, research frame, the expected contributions and shortages of this paper, analyzed the present research situation of domestic and foreign performance evaluation, describes the performance, project expenditure and performance evaluation and other related concepts, introduces the theory of public finance, the theory of economic responsibility as the supporting theory performance appraisal of fiscal expenditure, the qualitative and quantitative method, expert evaluation method, the public evaluation method, the balanced scorecard method, method of cost benefit, performance evaluation, the paper adopt the research methods of. Secondly, this paper analyzes the current situation of China’s fiscal expenditure performance evaluation project, puts forward the construction of fiscal expenditure performance evaluation system. Then, based on the X department level office building renovation project expenditure as an example to introduce the county government departments use the evaluation system of the evaluation results, and makes the corresponding analysis, improvement measures according to the result of analysis put forward relevant. Finally, this paper on the basis of summarizing above, put forward the main recommendations to improve fiscal expenditure performance evaluation system.Effective practices in foreign countries, combined with China’s existing government financial expenditure performance evaluation project foundation of theory and practice, the theoretical analysis and practice of the principle of combining, in accordance with the questions, analyze and solve the problem of financial project ideas of county government department in our country expenditure performance evaluation index and standard setting, method selection to explore, degree of analysis method and the integrated use of theoretical analysis and case analysis of the combination of expenditure performance evaluation system of financial project government departments, in order to find out the index and method of performance evaluation for county government departments of finance projects from, the performance appraisal of fiscal expenditure effectively extends into the department level, try to find a suitable for the departments of the fiscal expenditure performance evaluation system.This paper is the author of work practice, in-depth exploration of the performance evaluation system of fiscal expenditure project department level, has a certain theoretical and practical significance, hoping to finance projects construction of grass-roots government expenditure performance evaluation system to accumulate useful experience.The main innovation of this paper: New topics, closely linked to performance evaluation, the government auditing supervision effective steering performance evaluation, meet the needs of government departments for financial supervision and management need, but also to the relevant government personnel not only to understand the project expenditures, can also take the small and medium-sized project expenditure, in order to carry out a comprehensive evaluation to provide a train of thought.Has strong pertinence.In the research and practice of performance evaluation system in the past, mainly is aims at the higher level and larger scale project expenditure, seldom involving the department level and smaller more specific, project expenditure, this paper focuses on the financial project county government expenditure construction performance evaluation system, and explore a set of suitable base evaluation system, in order to provide useful reference for the performance evaluation of the development and the application.The county government project expenditure performance evaluation index setting a certain degree of innovation. According to the main project expenditure specific circumstances, the corresponding index, and according to the Department’s own situation, set the corresponding evaluation index, thus can through the performance evaluation to improve efficiency in the use of fiscal funds of the Department, improve the management capacity and the level of government departments.The main problems:because my theoretical knowledge and cognitive limitations, given the time constraints, can not fully collect data, so the deeper analysis and research failed to evaluation of the project expenditure performance. At the same time, the financial project government expenditure performance evaluation system has certain limitations. At present, the project expenditure performance evaluation is not at the department level effectively, is still in the exploratory stage, this paper constructed the evaluation system is based on the evaluation system on the basis of, also need a period of time fit between the two running, the limitation is to a certain degree, and at the same time, the choice of evaluation index is very subjective, in practice need to continue to explore and perfect.