Public Project Fiscal Expenditure Performance Evaluation Research

Preliminary formation as the framework of public finance, financial management has a heavier fiscal revenue management in China has gradually to strengthen management and improve the efficiency of the financial expenditure of fiscal expenditure of new phase shift. Research and exploration of theory and practice of performance evaluation of public investment in China, the scientific evaluation of China’s public investment projects of fiscal expenditure performance evaluation is not only the reform of the public expenditure management system innovation, changing the function of public finance, adjust the investment structure, optimize the investment direction, the important measures to improve the level of investment benefit and investment decisions. Paper with "Yongdeng county in 2011 by the central government key county of small-scale water pond project" as an example of case study, according to the general principles of the evaluation study, with a complete and scientific evaluation pattern of "Yongdeng county 2011 key county of central finance small-scale water pond project" project expenditure performance evaluation report on the case study of a system, scientific, reasonable, to verify whether the case of the present study the process of science, the full link, if there is a change rule of science.To combine the research finding can promote the evaluation system, to perfect and improve the fiscal expenditure performance evaluation of good policy Suggestions.The article main body part revolves around five parts:The first part, introduced the paper selected topic background, research significance and research purposes, has been clear about the research objects and methods, and points out that the paper have put forward innovation and various factors lead to the shortage of the. The second part, in view of the research status athome and abroad on the problem for the seriously comb, comb to clarify the research train of thought and the theoretical basis. The third part, the author has carried on the research design, including the typicality, authority, representative case selection.According to the assessment to learn general principles, the paper analyzes the thesis selected case is in compliance with a scientific and reasonable evaluation needs to accord with basic financial expenditure budget evaluation model, and puts forward the path case inspection. The fourth part, through the test path, evaluate whether case follows the scientific process, the full link and have update cycle optimization. The fifth part, it is the case of empirical research conclusion. The guiding significance of the research on paper is summarized, points out the theory of the innovation points,shortcomings, and for the future research direction was prospected.