Research On Problems And Countermeasures Of Performance Evaluation Of Financial Expenditure Of L City Government Departments And Public Institutions

Due to the influence of economic downturn and replacing old growth drivers with new ones,a large number of local governments face the increasing pressure from fiscal revenue before the new round that the dividends benefiting from economic structuring have not being released completely.Besides,in order to satisfy people's new requirements which are related with a desirability of good life and achieve the transformation of government service functions,the range and scale of fiscal expenditure is increasing gradually.Under the pressures of fiscal revenue and expenditure,the usage efficiency and benefit of financial funds draws the attention from all fields.It has being the main issue to establish a perfect performance evaluation system of fiscal expenditure for impelling government to make a good use of capital.As a consequence,it would have some significant applied values to research this issue.This dissertation starts with the related theories and concepts of performance evaluation.The development processes and current situations of fiscal expenditure's performance evaluation work have been collected and classified,which is from the government departments and public institutions of L city.Based on the collected data and information,the researcher of this dissertation has deeply analyzed the current problems from performance evaluation of fiscal expenditure and the causes of these problems.In this dissertation,some significant practical experiences of performance evaluation were used for reference and these experiences are from different areas including the development countries(the United States,the United Kingdom,and Australia)and some domestic regions(Guangdong,Hubei,Chongqing).According to these practical experiences,the author of this dissertation chose the appropriate research methods(for example,literature research method,comparative research method,research and interview method)to discuss and research that how to perfect the performance evaluation of fiscal expenditure in L city government departments and public institutions.This dissertation consists of six chapters.The first chapter is introduction.And the next chapter focuses on related theoretical overview.The third chapter is about some analyses of performance evaluation's current situations in L city government departments and public institutions.Through analyzing,the author discusses that how to learn the practical experiences from domestic and foreign public departments and institutions in chapter four.And the fifth section includes some strategies and suggestions for perfecting the performance evaluation of L city.The last chapter is conclusion and prospect.The main findings of this research are that the fiscal expenditure's performance evaluation of L city government departments and public institutions is still in the initial stage,and the system of performance evaluation is not perfect.Besides,basic work plays a crucial role while it has not been done comprehensively and perfectly.It is also possible to improve the evaluation quality and it is expected to utilize the evaluation results sufficiently.The reasons of these issues have been researched and found by the author,which contains the weak evaluation consciousness,the imperfect evaluation system,and so on.Therefore,this dissertation proposes that the government departments and institutions need to establish right concept of evaluation,strengthen the guarantee system and result management and perfect the indicator system,personnel management and organization framework.The findings and suggestions of this research have profound guiding significance for evaluation performance work in L city and other similar cities.