Research On Chinese Fiscal Expenditure Performance Evaluation Of New Urbanization

Since the beginning of the reform and opening-up in 1978,China has achieved rapid development in the urbanization construction,and at the same time the construction of urbanization has drave the economic and social development.But when Chinese economic and society get into the stage of the “new normal”,the traditional pattern of new urbanization construction is no longer meet the requirements for economic and social development.A new type of urbanization has gradually become the main mode of development of China's urban transformation.In the construction of the new urbanization needs the funds in the form of fiscal expenditure.The evaluation of the fiscal expenditure performance in the construction of the new urbanization helps the people understand the usage of the fiscal expenditure and results immediately.It is also conducive to timely adjust fiscal expenditure scale and structure,and then improve the efficiency in using fiscal expenditureThis paper consists of seven parts altogether:The first part is the introduction,including the main purpose of this part is to introduce this article selected topic background and research significance,the domestic and foreign literature review which refered in this paper,research content and research methods which used in and innovations and deficiency of this article;The second part is the related theory of the fiscal expenditure performance evaluation in the new type of urbanization construction,including the public economic theory,the public accountability theory,the new public management theory.Third part is the analysis of the situation of fiscal expenditure in the new type of urbanization construction and its performance evaluation.Elaborate Chinese fiscal expenditure scale and structure in the construction of the new urbanization and the existing problems.Then introduce the related practice in the performance evaluation of fiscal expenditure in the construction of the new urbanization;Fourth parts is the building of the new urbanization fiscal expenditure performance evaluation index system.The fiscal expenditure performance evaluation index in the construction of new type of urbanization in our country is divided into input class and output class.And then select the index in the field of infrastructure,science-education-culture-health,resources and environment,social security;The fifth part is the empirical analysis part.First of all,introduce the empirical analysis tool-DEA method.Then use the performance evaluation index in Jilin province and its cities as a new type of urbanization construction data for calculation and analysis.Analyze the actual level of performance of fiscal expenditure in the construction of the urbanization of them.The sixth part is the suggestions,including optimizing the fiscal expenditure structure in the construction of new type of urbanization in our country,widening the channel of the fiscal funding sources in the construction of the new urbanization,raising the level of fiscal expenditure management,building the third party mechanism of performance evaluation.Finally is the conclusion part,summarize the content of the full text and ideas,put forward the deficiency of this paper.