The Study Of Procedure Of Fiscal Expenditure Performance Evaluating In The Perspective Of Holistic Governance

The public financial expenditure is a kind of financial payment or allocation of social resources of government in order to implement the government function.It can reflex the policy preference or policy options of government to a large extent.By evaluating the whole procedure of government expenditure from dimension of economic efficiency and availability,the performance evaluation of fiscal expenditure is an important part of government performance evaluation.It can increase the transparency of public finance and efficiency of funds operation as well as restraining the governmental behaviors which can gain more credibility for the government.With the emerging of problems like going bankrupt or shutdown of government in some Western countries recently,the academia has been paying more attention to the local government finance.Scholars have done much research to the perfection of the performance evaluation of fiscal expenditure from different perspectives,but few of them take the perspective of holistic public governance and process optimization.As a result,it's necessary to build a scientific and applicative system to evaluate the procedure of performance of fiscal expenditure.The assessment system of fiscal expenditure is a procedure combined by multiple steps,so the connection of different steps is the key to the whole system.By introducing the process management and analyzing some practical cases,this essay tries to rebuild every step of assessment system of fiscal expenditure from the perspective of holistic theory.This essay takes performance evaluation of fiscal expenditure to career training of a certain city as an example which is divided into five chapters.The first and second chapters are introduction and literature review,while the third is status analysis as well as discussing of holistic framework.The last two chapters are case analysis and conclusion.