The Performance Evaluation Of Public Finance Expenditure Of Xinjiang Production And Construction Corps

The Party Central Committee, NPC and the State Council attaches great importance to budget performance management, stress to deepen the reform of budget system repeatedly, intensify the budget performance management, enhance the efficient use of financial funds and improve government efficiency. With the convening of the central work conference of Xinjiang, the central government financial subsidies for the Corps continued to increase. Owing to the weak of the ability of the financial capability of macro-control, the expenditure performance is different among XPCC, division and farm. The management approach which heavily investment and lightly output, heavily allocating and lightly management has not been a fundamental change, and there is no reasonable track the effectiveness mechanisms in the expenditure management. Therefore, it has important theoretical and practical significance.in accordance with the evolution of the international budget reform path to further improve the budget management system, gradually establish basic public safeguards services of Corps, improve the level of basic public services in the Corps, and promote a distinctive public finances policy establishment.In this paper, on the basis of the theory of literature, I analysis the related concepts, theoretical basis, policy orientation, the realization means and other related theories. Combined with the actual situation of the Corps, I adapt standardized analytical methods and comparative analysis methods, further analysis expenditure performance evaluation status of the Corps finance, find the existing problems, Put forward proposals and measures to promote the work.This paper argues that, first of all, we should accelerate the construction of the legal system of financial expenditure performance management to lay the necessary legal basis on carrying out financial expenditure performance evaluation. Second, we should improve the management structure and broaden the scope of performance evaluation, gradually extend it to all government public spending. Third, by drawing on successful performance evaluation experience of foreign and other provinces, we should combine the evaluation to the practical of Corps, and further establish the multi-level performance evaluation system which has the combination of qualitative and quantitative, unity indicators and professionalism indicators, and common indicators and the Corps features indicators. Finally, we should strengthen the application of the performance evaluation results, format supervisory mechanism, and gradually establish a performance accountability mechanisms.