Research On The Economic Performance Of Local General Public Budget Expenditure In China

In recent years,the state attaches great importance to government performance management.From the perspective of public finance,public the purpose of public finance is to through effective uses of financial resources to meet social public needs,so in order to improve the quality of public products and services provided by the government,the government needs to ensure high performance of fiscal expenditure,which is the inevitable requirement to exert its function of public finance,and the economic performance of fiscal expenditure can better reflect the local economic development effect brought by fiscal expenditure,so the efficient achievement of fiscal expenditure performance evaluation is an important link in the improving of budget performance management system.At present,our country's economy maintained steady and healthy,development of financial expenditure scale continues to expand,but the idea of "pay attention to process and ignore the result,pay attention to the use and ignore the benefit" exist in our country's financial management for a long time,and it can't form effective result oriented mechanism,making financial resources configuration use process have the waste or invalid state.On the whole,China's budget performance management is still in the stage of continuous development,the relevant system construction is relatively lagging behind,and there is no comprehensive,standardized,transparent,scientific and binding budget system.At present,our country needs to strengthen the consciousness of performance.To strengthen the management of performance objectives,the construction of evaluation index system,the monitoring of performance,the application of evaluation results and other aspects of budget performance management system;We will improve the mechanism for budget performance management and other levels to fully implement performance management,improve the system of public finance,foster the government's awareness of public services and output,accelerate budget disclosure,improve fiscal transparency,and better promote public financial management.on the basis of defining the related concepts and theories,with China statistical yearbook and national data network as data source,this article selects the fiscalexpenditure ratio(provincial general public budget expenditure/GDP),per capita fiscal spending two indexes as input index,select the provincial general public budget income,the GDP growth rate,per capita GDP,urban per capita disposable income and rural per capita disposable income the five indexes as output index.DEAP2.1 software was used to make an empirical analysis of the collected sample data to obtain the comprehensive efficiency,pure technical efficiency,scale efficiency and scale reward of each region's annual local fiscal expenditure economic performance from 2013 to 2018.Moreover,the empirical results of 2018 were analyzed horizontally of the fiscal expenditure economic efficiency values of different regions in the same year,and the fiscal expenditure economic efficiency of different regions in the country from 2013 to 2018 was analyzed vertically,and the conclusion was drawn that the overall level of local fiscal expenditure economic performance in China was relatively low.Then analysis the inefficient reasons of fiscal funds in the course of configuration and uses,finally from the boundary of the reasonable division of government and market,strengthening the concept of budget performance culture and talents construction,to carry out the performance accountability,improve the budget transparency and improve the budget economic performance management system these five aspects,put forward countermeasures and suggestions of increasing local fiscal expenditure economic performance.