Status, Shortcomings And Countermeasures Of Fiscal Expenditure Performance Appraisal Of Bengbu

All the time, our country’s financial departments at all level are troubled by serious financial losses and low efficiency of fiscal expenditure. The practice of more than 80 years in western countries has proved that the comprehensive financial performance evaluation is an effective way to solve the problem of low efficiency of fiscal expenditure. Therefore, we must accelerate and strengthen not only the research on the theory of the performance of fiscal expenditure, but also the practical work of it. The exploration and construction of evaluation system of public finance expenditure performance is an important part of the new round of the reform of the fiscal and taxation systems since been proposed in the 18th National Congress. Also, it is an important and effective way to improve the transparency of the governments’ decision-making and the working efficiency of government. Meantime, it offers a significant rule to promote public management more scientific.This paper emphasizes on the theoretical significance and the practical value of the research on the performance evaluation of public expenditure. It regards the basic theory of the performance evaluation on fiscal expenditure as a starting point, the world-wide theory research and practice exploration as the basis, and the laws and regulations, the evaluating indicator, the supporting measures, information system of the performance evaluation of financial expenditure, the manning level and the training of technical knowledge as the primary coverage. The paper also simply probes into the performance of the evaluation of fiscal expenditure in the city of Bengbu. Otherwise, it deeply investigates the vital part of the fiscal expenditure performance evaluation, the construction of the evaluating indicator system of the government financial management, the application of the evaluating results and the construction of the laws and regulations. As a result, it results in a new and benignant financial performance management model.This paper regards the research production of the performance evaluation of the fiscal expenditure at home and abroad as the breakthrough point. Through summing up the performance evaluation of the fiscal expenditure, analyzing the problems of the fiscal expenditure performance evaluation, coming up with evaluating indicator system of the fiscal expenditure performance evaluation and the the ways to deal with difficulties, trying to broadening the route of research mentality, along with the updated study model and technical method, the existing system of the performance evaluation of the financial expenditure can be enriched and improved. By combining with the job of the performance evaluation of the fiscal expenditure, it provides a good way to improve the service efficiency of the financial fund, relieve the contradiction of the government revenue and expenditure, and push forward the development of the fiscal administration more scientific.