Dongguan Fiscal Expenditure Performance Evaluation Of Public Projects

Since the reform and opening, China has been facing rapid development of economy, in order to adapt to the continuous development of the socialist market economy under new circumstances, our country has carried out series of researches and exploration in the public financial system, the fiscal expenditure performance management and evaluation have become focus issues in academic circles and government circles.The efficiency of fiscal expenditure can be examined by scientific performance evaluation. Due to some complicated factors, performance evaluation conducted by committee composed of government departments or entrusted third party institutions could cause contradictions and problems demanding prompt solution, therefore, the studying on related issues of fiscal expenditure performance evaluation and finding solutions have become more and more significant.This paper attempts to elaborate research, basic concepts and public management theories of fiscal expenditure performance evaluation, and present existing problems in fiscal expenditure performance evaluation Dongguan City through analyzing the fiscal expenditure performance evaluation report and applying empirical method, then give suggestions according to relevant theoretical basis.This paper includes five parts:The first part is a general introduction of the research background, significance of the study, relevant researches at home and abroad, the research methodology, and briefly explains the application of basic concepts and theories. The second part is briefly outlines the status and performance evaluation of financial expenditure performance of Dongguan City. The third part looks into two cases of fiscal expenditure performance evaluation in Dongguan City, and finds out the common ground and existing problems through analyzing the background to the cases, the process of performance evaluation, system building, achievements and suggestions. The forth part presents the suggestions to improve the fiscal expenditure performance evaluation in Dongguan City, such as revising related regulations, grasping the basic principles, recognizing the purpose of performance evaluation, improving the evaluating index system and appraisal mechanism, enhancing the abilities of the evaluation institutions and the staff, and implementing dynamic management of performance evaluation, etc. The fifth part summarizes the views of the thesis and recommendations of the township financial reform.