Research On The Performance Evaluation Of Municipal Infrastructure Financial Expenditure

In recent years,the "recycling service government wave" around the world,the attendant is the public organization management mode changes,the formation of new public management movement in the world,performance management and performance evaluation of historical change requirements and implementation.From our point of view,since the reform and opening up,with the socialist market economic system gradually established and perfected,and gradually formed the framework of public finance,financial management has begun to shift to the finance expenditure management and increase the efficiency,the government has entered the meticulous management,public expenditure as the focus of scientific performance tracking the new stage,it must be on the evaluation to the performance management and put forward higher requirements.The party's nineteen special emphasis on "the establishment of a comprehensive standardized budget system transparent,standard scientific and powerful restraint,the full implementation of performance management,performance management will play a" enhanced authority and integration ability in government,finance and budget units,and promote the full implementation of the performance management of government departments".Based on this,this paper expenditure performance evaluation system based on the local financial expenditure,selected aspects of municipal infrastructure,municipal infrastructure,is expected to promote the formation of the fiscal expenditure performance evaluation theory and method system to provide useful experience for the performance evaluation of fiscal expenditure at all levels of government reform work.In this paper,the performance evaluation of Anqiu financial expenditure is taken as the main research content.Based on relevant theories and research results of evaluation based on the comprehensive performance,study,learn and absorb the western finance theory and performance evaluation of the practical experience,the fiscal expenditure performance evaluation system of Anqiu city is studied systematically,analyzed the existing problems and causes of Anqiu financial expenditure performance evaluation,and from the municipal infrastructure finance expenditure performance evaluation principle,structure content(index,weight,contents,methods and results of application)and other aspects of the optimization ideas,to strengthen the management of fiscal expenditure performance evaluation in Anqiu City,to build a set of perfect fiscal expenditure performance evaluation index system.And select the research object of water quality improvement project of Anqiu water company,carry out the empirical research on the expenditure performance evaluation of the project,It is concluded that the target set of water quality improvement project in Anqiu waterworks is reasonable and clear,and the plan is well organized and effective.In this way,it is proved that the framework of the performance evaluation system of Anqiu financial expenditure is applicable,practical and operable in practice.