Investigation On The Establishment And Application Of An Expenditure Performance Evaluation System For Fiscal Political Science

In recent years, with the rapid development of the national economy, China has had sustained and rapid growth in revenue, and the state's financial strength has kept growing. The government's macro-control ability and the public protection ability have further enhanced. However, while the revenue is rapidly growing, it has not been changed that the expenditure performance for fiscal political science is not high. Therefore, the fiscal expenditure management has begun to enter a new stage that focuses on the expense management. Financial sectors have been actively involved in the management of the budget performance and tried to establish a scientific and standardized performance evaluation system to improve the standardization, safety and effectiveness of the financial allocation and the use of funds.Funds for political and legal arrangements are made to ensure that the legal departments could perform their functions. The funds are mainly used to strengthen the social management and maintain the social stability. As we known, social stability is the basis for economic development and a prerequisite for inhabitant's normal life. Thus, political and legal funds relates to inhabitans' livelihood. During 2009 to 2013, the provincial financial sectors gradually increased funding for grassroots political and legal departments, therefore there is a rapid increase in the total amount of grass-roots political and legal expenses. While total funding for Political Science increases, there is a need to establish a scientific and rational expenditure performance evaluation system in order to improve the capital efficiency. At present, China's budgetary performance management is still in its primary stage and the system establishment is lagging behind. Moreover, the whole process of budget performance management system is not complete, and the political and legal expenditure performance evaluation is lack of scientific and standardized evaluation guideline.The thesis firstly introduces the background and present situation of the performance budgeting in the country as well as other foreign countries, then describes the basic concepts of performance budgeting, the theoretical basis and common methods. Base on foreign advanced experiences of performance budgeting, in accordance with the principles 3E proposes and combining the actual situations in China, A political science expenditure performance evaluation design in line with China's national conditions is proposed and relevant indicators evaluation models are built. Subsequently an empirical study of the indicators and scientific analysis of the indicators' applications in the evaluation work are carried out. A more scientific and practical political and legal expenditure performance evaluation system is established and applied to the practice of political expenditures performance evaluation, which ultimately contributes to the expenditure performance evaluations in the financial sectors and legal departments.