Research On The Performance Accountability Evaluation Of Large Fiscal Expenditure Project

With the gradual expanded scale of the large financial expenditure, government pay more attention to the issue of financial expenditure. However, there are some problems such as financial projects does not regulate the use of funds and supervision responsibility system does not in palce. In order to strengthen the management of fiscal expenditure as well as improve the allocation of fiscal funds, to make assurance target job and accountability system work well. It will have an important theory significance and practical significance to the large financial expenditure performance evaluation.Based on the in-depth analysis of the large financial expenditure performance on the formation mechanism. This article establish a framework of accountability, performance, capacity for the large financial expenditure by using the APC model to build the large financial accountability performance evaluation index system. With the model which is BP neural network, the development of SMEs funds is studied as an empirical evaluation. This article is divided into five chapters, also four parts. The first chapter is about the introduction and overview of the paper. Through reading a huge number of documents as also related policies, this part discuss the purpose and significance of the topic, as well as research results both at home and abroad, and an oveiview of the basic ideas and innocations. The second chapter is the theory founfation of large financial expenditure accountability performance evaluation. And is it feasible to introduce fiscal accountability to expenditure evaluation. The third chapter is the core part of this paper, and this part is mainly about building the large financial expenditure accountability performance evaluation index and the expirical research of the development of SMEs by using BP neural network model, The index is based on the analysis of financial performance of the formation mechanism of large financial expenditure, and refining the key factors in order to build the performance accountability evaluation system. The last chapter is the result of this paper. Some suggestion and prospects are made for the future evaluation of performance accountability evaluation of large financial expenditure.The study shows that the three Departments in charge of large financial expenditure have different evaluation result. The Beijing economic and information committee grade is excellent. The Beijing municipal bureau of finance through the evaluation of a good rating. The Beijing municipal commission of commerce in the evaluation is medium. Through further analysis, the Beijing municipal commission of commerce has major failures. In view of the existing problems, the author suggest that introduce experts participating in the full mechanism evaluation, and establish the standard database, and establish performance of the supervision and reward as well as punishment measures.