Research On The Current Situation Of E City’s Fiscal Expenditure Performance Evaluation And Improvement Measures

The 20th National Congress of the Communist Party of China explicitly proposed to "improve the modern budget system" and required the enhancement of the ability to allocate financial resources and ensure the quality and efficiency of the use of financial funds.The performance of fiscal budget reflects the effectiveness of the use of fiscal budget funds by governments at all levels and relevant departments in their practical work.It is the main indicator for measuring government performance,so it is necessary to evaluate the performance of fiscal budget.The self-evaluation of fiscal project expenditure performance is an important component of fiscal budget performance evaluation.Therefore,all fiscal budget units need to improve the quality of self-evaluation work and enhance the level of fiscal budget performance management.This article conducts a survey on the current situation of budget performance self-evaluation work in E city.By analyzing 1842 self-evaluation forms and reports,69 questionnaires and 100 interview records,the problems in the implementation process of E city’s fiscal expenditure project performance self-evaluation work are diagnosed.It is found that there are problems such as weak relevance of evaluation indicators,too many qualitative indicators,insufficient public disclosure of evaluation results,and insufficient application of results.Based on the analysis of reasons from the aspects of leadership attention,the work foundation of performance self-evaluation,and the construction of indicator libraries,improvement suggestions are proposed from the perspectives of scientifically constructing indicator system,improving supervision and feedback mechanism,and strengthening the work foundation of performance self-evaluation.This article studies the current situation of fiscal budget expenditure performance self-evaluation work in E city,which has a very important role in improving the quality of fiscal budget expenditure performance self-evaluation work in E city,enhancing the level of fiscal budget management,and improving the quality of government public services.It can also serve as a case reference for improving the level of performance evaluation work in China.