Study On The Development Of Fiscal Expenditure Performance Evaluation System In China

Due to china’s rapid economic growth occurred in the past ten years, the social productivity is further developed, meanwhile the overall national strength and the living standard of people is steadily rising. At the same time, the function transformation of government at all levels is speeded up to guarantee the better and the faster economic development. The special financial expenditure is on the rise to match the economy construction.The rise and development of financial performance evaluation due to two important factors:Firstly, effective planning and using the financial funds is an important indicator of government ability. Secondly, It is required that the public financial expenditure is opened and supervised because of the accelerated democratization and legalization, and the enhanced awareness to participate in the administration and discussion of state affairs. The performance evaluation of special financial expenditure in China includes two levels: local and central, its development in foreign countries mainly focused on the research of the USA and UK.In this paper, the nine steps of special finical expenditure performance evaluation work flow are described based on the briefly introduction of the performance evaluation basic principle. The dominant step, performance evaluation workflow creating, is detailed explained in conjunction with the unit work practice in the following aspects:performance target, performance indicator, evaluation standard and evaluation method.After the pilot in 2001, the issued interim measures for performance evaluation in 2009 and the revision in 2011, performance evaluation system is getting improved and developed well, and the effect of performance evaluation system comes out gradually. In this paper, it is found that performance evaluation in aspects of legal guarantee, performance target, indicator system, evaluation content as well as achievement application remains unreasonableness, abnormity, imperfection and weakness according to the study on the comparison between the institutional theory and the practical difficulty.Study means the deep pondering, practical suggestion and imagination. The paper not only concerns the guarantee system establishment at the central and local level, and the positive effect for every citizen to participate in the finical performance evaluation, but also emphasizes that the perfecting performance evaluation is inevitable. Firstly, requiring concerns on the implement of fair evaluation and the rewards and punishment system. Secondly, holding the steps of evaluation indicator, standard, target and method. Thirdly, enhancing the access regulation and technical improvement of evaluation agency, especially the third part agency. Finally, requiring the scientized and institutionalized evaluation achievement application.The performance evaluation of special financial expenditure in China is still in its infancy. There is a large gap with USA and UK, but it has the development potential and huge development advantage. Through research and exploration, the paper tried to provide some references and suggestions in performance evaluation, especially in the author’s unit practical application.