Third-party Performance Evaluation Of Fiscal Expenditure Under Comparative Perspective

The performance evaluation of fiscal expenditure, using certain evaluation methods,indexes and standards, is a comprehensive evaluation of the achievements of government’sperformance objective for its function and the outcome of the money arranged to achieve thisperformance objective. Generally, the performance evaluation of fiscal expenditure is carriedout by relevant government departments, and along with the further development ofadministrative system reform of the government and civil society, the form of performanceevaluation of fiscal expenditure keeps making innovations. In recent years, affected byimplementation in foreign countries, local governments have begun to attempt third-partyperformance evaluation of fiscal expenditure, and Guangdong has paced the whole nation inthe practice. Although stable working mechanism has formed since 2011 and a part of specialfiscal funds are selected to practice third-party evaluation everybody, it’s still in experimentalstage on how to select implementation body and build index system.By using literature analysis, qualitative analysis, comparative analysis and case study,begin with thorough analysis of connotation, characteristics and practice in Guangdong ofthird-party performance evaluation, this thesis analyses and compares the main body, indexsystem and performance effects of 10 third party performance evaluations of fiscalexpenditure.Results show that, despite differences among the main bodies, evaluation index systemsand performance results of these 10 projects, the performance evaluation results are relativelyclose. This comparative analysis can promote the reform and development of third-partyevaluation, improve the selection of main body, establishment of evaluation index system andnarration of evaluation result, and provide a new approach and angle for the understanding ofthe third-party evaluation of special fiscal funds.