Study On The Third Party Institutions' Participation In Performance Evaluation Of Fiscal Expend

August 31,2014,the NPC Standing Committee has promulgated the revised "Budget Law",which requires standardizing the budget performance management,the performance of "participatory" placed in a prominent position,clearly require all levels of government,departments and units to carry out the performance evaluation of budget expenditure,the preparation of the budget to refer to the previous annual performance evaluation results At the same time,strengthen the external supervision,clear the focus of the NPC budget review should cover the effect of the use of funds,and to improve the performance of funds to make recommendations.In the form of legislation,the performance evaluation of financial funds is placed in an important position,the performance evaluation business of fiscal expenditure is increasing,and the work pressure of the existing evaluation organization is great;at the same time,due to the lack of the unified evaluation standard,the objectivity of the evaluation organization and the insufficient quantification of evaluation index It is necessary to introduce the third party organization represented by accounting firm.In this paper,through the theory and practice of reference,the performance evaluation of traditional performance evaluation and comparison of the third party,respectively expounds the necessity and feasibility of the third party to participate in the performance evaluation of financial expenditure in theory,at the same time by TJ accounting firm of a case to explain the third party performance evaluation is feasible and necessary.The third party organization itself has a high level of business,higher independence,adequate staffing,as well as the "guide" of the fiscal expenditure performance evaluation of certified public accountants business such standard documents as business guide,the third party intermediaries involved in the fiscal expenditure performance evaluation becomes more feasible.Government agencies,as managers of financial expenditures,entrust third-party agencies to participate in financial expenditure performance evaluation by means of public bidding for purchases of social services,and at the same time accept and use the evaluation results of third-party agencies.Third-party agencies participating inperformance evaluation can improve the efficiency of the use of fiscal funds,give impetus to the transformation of government features,and improve state governance.On the other hand,third-party organizations can also obtain more business income from the brand-new business of performance evaluation.With the opportunity of performance evaluation,we combine performance evaluation with traditional audit consulting services to further expand the scope of our business.In addition,the complexity and professionalism of performance evaluation can further improve the overall business experience and capabilities of third-party organizations in practice and promote Its healthy development.This paper hopes to attract public attention to the case analysis of third party organizations to participate in the performance evaluation of public expenditure,promote the perfection of the new governance model of diversified subjects participating in the evaluation,increase the fiscal expenditure performance evaluation activities by introducing the third party organization,to further improve the government performance evaluation system.