Research Of The Performance Evaluation Of Fiscal Expenditure Under The Perspective Of The Whole Process

Along with the development of our country's economic and social,the scale of fiscal expenditure continues to expand.The general public budget expenditure was RMB 17.6 trillion in 2015.The efficiency and benefit of fiscal expenditure has become the focus of the community.Recently,in order to strengthen the management of fiscal expenditure and expenditure responsibilities,and to improve the efficiency in the area of fiscal funds,local governments introduced the performance evaluation of fiscal expenditure on budget management.Because performance evaluation has been evaluated since project completed,it is hardly to solve all problems of the low efficiency and efficiency in fiscal expenditure.Therefore,based on the detailed introduction of related concepts and basic theory of fiscal expenditure performance evaluation,this thesis has been given the conception of whole process fiscal expenditure performance evaluation.It can be summarized as:in the budgeting stage,introduce and quantitative performance targets,for further performance monitoring and evaluation;in the implementing stage,apply performance monitoring and correct deviation of performance targets;in the evaluating stage,involve multiple participation,design scientific index system and select the appropriate evaluation method;in the finish stage,modify project problems and reference future project.From the perspective of the whole process financial expenditure performance evaluation,this thesis analysis the case of Tianjin fiscal expenditure on small businesses of science and technology and provide the main problems existing in the performance evaluation.From the whole process perspective,introducing of foreign basic methods and acceptable experience,using case and comparative analysis method,this thesis provide some operable suggestions for the next-step reform of the fiscal expenditure performance evaluation.