| "A good governance will make the country peaceful;the thriving counties guarantee a prosperous country." County-level administrative system serves as a key link in the party organization structure and state power in China and is also the weak point currently in fiscal system management of Tibet.County-level finance is the ba-sis and guarantee for realizing county-level management.The development of coun-ty-level finance not only needs to improve its own support capacity,but also needs to improve the use of funds in the implementation of various tasks of the state and au-tonomous regions.By constructing a new performance evaluation index system for county-level fiscal expenditures in Tibet,it is possible to strengthen budget con-straints,strengthen expenditure responsibilities,enrich financial management tools,and improve the efficiency of fiscal funds.This thesis analyzes the data of the general public budget of the Tibet Autono-mous Region of last 10 years,and analyzes the statistics of the county-level finance in terms of revenue and expenditure.Using Eviews software to analyze the impact coef-ficient of different types of transfer payments on county-level fiscal expenditures,and know that the general transfer payments of higher levels have a great impact on the county-level fiscal expenditures.The scope of performance evaluation;the introduc-tion of the financial balance index to the overall comprehensive consideration of fiscal expenditure,reflecting the degree of fiscal work effort in a certain region;through the analysis of the fixed effect variable intercept model of the fiscal expenditure structure,the correlation coefficient of key fiscal expenditure is obtained.It confirms the status of the county-level fiscal expenditure structure in Tibet is not reasonable,and will ad-just the key expenditure order with reference to the influence coefficient.According to the new requirements of the Ministry of Finance for the performance appraisal of county-level fiscal expenditures,the questionnaire survey method and expert inter-view method are used to identify the overall objectives and key objectives of coun-ty-level financial management,and to set the county-level fiscal expenditure evalua-tion indicators,and initially construct three levels.The performance evaluation of county-level fiscal expenditure refers to the standard entry system;the experts in the auditing and finance and economic fields are selected to score the importance of the county-level fiscal expenditure indicators,construct a multi-standard judgment matrix,and use the analytic hierarchy process to assign the index weights and pass the con-sistency test.In 2017,the county-level(city)city district and the administrative de-partment's county-level fiscal expenditure performance appraisal used the newly es-tablished performance appraisal system which has verified the effectiveness of the performance appraisal system constructed in this study.Through the annual dynamic follow-up of county-level fiscal expenditures,a feedback mechanism for evaluation information has been formed.First,the original evaluation plan was optimized.The new performance target system has formed a new working mechanism,which has promoted the county-level finance to become a learn-ing organization and played the role of "promoting construction by evaluation and promoting evaluation by evaluation".Second,it has played a role in monitoring and regulating the performance evaluation process in the financial decision-making pro-cess.To achieve full coverage of Tibet's budget performance management and full coverage of county-level general public budgets.Third,it has strengthened the cycle management of budget preparation and budget execution,which helps to improve the quality of performance management throughout the process. |
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