Study On Assessment Of County Finance Management Efficiency

The taxation system of science is to optimize the allocation of resources, to maintain market unification, promote social fairness, achieve the system guarantee of national long period of stability. The fiscal and taxation system is by the efficiency of financial revenue and expenditure to reflect in a great extent, the county finance management performance evaluation is an important and complex system engineering. At present, the county government in the face of economic growth and fiscal revenue growth of the "double shift", how to deal with the county economic development and financial income, is a great test of the local government. China recently revised the "budget law" more comprehensive and scientific standard fiscal expenditure performance evaluation, but in some county finance expenditure schedule slowly is still a difficult problem, or that the existing performance evaluation system.At present, China’s county-level fiscal revenue and expenditure performance evaluation system is still at the preliminary stage, and various regional gap between the rich and the poor is different, some of the indicators evaluation system is not suitable for every region. The county government in the face of a new market mechanism to play the financial leverage, facing the rapid process of urbanization, the county government to actively explore the effective investment and financing mechanism, formulate feasible fiscal policy, it is a major issue during the period of the transformation of the government in the new period. The county finance management performance evaluation is of great help to the work efficiency of county government, is an evaluation of the efficiency of county government work, it fully reflects the level of the local economy and standard of living.This paper takes Ji’an County of Jiangxi Province as an example, the main economic indicators in recent years, the county financial revenue and expenditure of the economic development and the results of the evaluation, research method, literature method, combined with the theory analysis combined with case analysis to explore the method and the method of comparison four, summarized and analyzed the existing comprehensive evaluation of the performance of the existing county financial management problems, the use of evaluation results, through the analysis of the financial revenue and expenditure structure and the local public finance efficiency, explore the financial performance evaluation more comprehensive and effective mechanism to adapt to the new situation of economic form. Because of the financial income only unilateral evaluation its earnings quality, so this paper will do an overview of the efficiency of fiscal income and do analysis for the performance evaluation of fiscal expenditure.