On Study Of Local Government Fiscal Expenditure Performance

With the deepening of the reform,the rapid social and economic development,economy continue to expand,tax department deep sources,broaden tax channels in enhancing tax levy,increasingly large scale of fiscal revenue and expenditure,fiscal expenditure schedule slow problem increasingly prominent.Especially in recent years the budget management system reform lags behind,a centralized treasury payment reform deepening,change the past "to dial-generation support" approach,spending the slow progress of the hidden financial problems highlighted centralized real fiscal spending slow progress into the central and levels local financial standing problem,leading to slow by the end of fiscal expenditure progress assault charged "money" phenomenon suffering from social criticism,seriously affecting the image of the government.Domestic expenditure on research issues,mainly studied from the perspective of fiscal expenditure structure,the performance of budget expenditure,expenditure monitoring and expenditure responsibilities,and this article mainly from the expenditure schedule performance correlation analysis perspective and framework,including the expenditure body,four forms of financial expenditure,expenditure content,expenditure target,the use of empirical analysis and theoretical analysis method to study the relevant theory,combined with the progress of the ratio of s municipal finance expenditure spending expense account expenditure structure research,a large number of instances of data analysis to explore the city of S expenditure schedule features major problems and look for the presence of the expenditure for financial reasons,the research area were full,enriching the research point of view;the same time,this article attempts to both find out the relationship between fiscal expenditure and the progress of financial performance between the two,and make full use of the theory to be studied further increasing the overall scientific research in this field,through the study proposed in favor of full financial capital efficiency,improve government service functions efficiency,promote economic and social development.Conducive to good work of local public budgets and final accounts to help protect the citizens' right to know,participate,express and supervise,promote socialist rule of law;contribute to the party and government organs austerity,improve their work style,strengthen anti-corruption;help to promote administration according to law,financial law and democratic management,promote scientific and standardized financial management is conducive to revitalize the stock of financial capital,to concentrate its limited funds for steady growth,adjusting structure,people's livelihood and other key areas and key link,is to ease the downward pressure on the current economic operation,an important basis for the promotion of stable economic growth.Research on the relationship between fiscal expenditure analysis and financial performance schedule has important theoretical significance and value.It can provide a reference for budgeting,budget execution,performance management and all levels of government budget units,provide a theoretical basis for the Financial System.And make full use of the theory to be studied further increasing overall scientific research in this field,its in-depth research of other scholars offer a more novel perspective.