Research On Performance Evaluating Indicator Of Fiscal Transfer And Application

After the period of sharp economic growth and social transformation,the basic needs of economy is also undergoing profound changes.Not only to accelerate the transformation but also to provide basic public service for social masses is in need.The contradiction between the increasing needs of public services and the unbalanced supply of services is intensifying."11th Five-Year Plan" formally defined "equalization of basic public services"."13th Five-Year Plan" requires to achieve the overall equalization until 2020.To make it come ture,China's fiscal transfer payment system has been constantly consummated.However,the using process of funds is in the lack of effective control,the effect of transfer payments-promoting the equalization is out of sufficient attention.The high independence of the government audit organization makes it become the natural subject of effective supervision.The first part is the theory part.This paper is founded on the angle of equalization.Supported by the public finance theory,welfare economics theory and externality theory,it analyzes the changes of China's fiscal transfer payment structure,as well as its relations with equalization.Thereout,this paper conclude its current problems while reaching the goal.On this basis,the three main objectives of the performance audit are cleared:(1)to realize monitoring;(2)to improve its effect;(3)to promote structural improvement.The second part is construction of index.Considering the key area of state construction,the main evaluation areas of the basic public service in this paper is determined.By approach of LFA,the list of indicators is workerd out from three aspects.Moreover,it determine weights of each indicator by means of AHP.Finally,it evaluates the effect of the financial transfer payment funds in Lianyungang,Jiangsu Province.According to the evaluation results it gets a overall impression of the service equalization in Jiangsu province.