Research On Construction And Application Of The Performance Assessment System Of Fiscal Expenditure

With the establishment of socialism market system and public fiscal frame in China, fiscaladministration has turned its emphasis on enhancing fiscal expenditure and improving itseffectiveness. A set of scientific, reasonable and effective evaluation system is an affirmation tojudge the efficiency of fiscal expenditure and to check the effectiveness of its use. The purposeof this paper is to explore a way and technology of performance assessment that fitted China bylearning the experience of western countries and World Bank to promote china to raise a set ofscientific and standard evaluation system of fiscal expenditure.This paper is a result of thetheoretical and practical research on the projects as "Study on measuring model of Hebei fiscalexpenditure and its application"and "Effectiveness assessment of special fiscal expenditure".The author is the protagonist of this project. There are seven chapters in this paper.As a introduction, chapter one tells something about the background and the practicalbackground of performance evaluation of fiscal expenditure. It also presents the current situationof the research on this subject and then clears up the main content and its thinking way andfinally gives the innovative points of this paper.In chapter two, this paper gives the definition of performance assessment of fiscalexpenditure and its features, the function it plays in the performance administration of fiscalexpenditure, general theories and principles it should follow etc. It is a theoretical basis ofconstructing the performance assessment system.In the third chapter, this paper probes into the history of performance assessment of fiscalexpenditure in western countries and the World Bank, and then anatomizes the characteristics ofsome models of USA, Australia and World Bank, and then analyzes its current situation in Chinaand the problems existed in performance assessment of fiscal expenditure in China.In the forth chapter, using systematical analysis method, this paper put forwards the frameof performance assessment of fiscal expenditure which is composed with indexes ascomprehensive performance of fiscal expenditure, departmental fiscal expenditure, working unitfiscal expenditure and fiscal expenditure project. Then it sets up the hierarchy structure classifiedby fiscal outlay and establishes systems of indexes of fiscal expenditure performance assessment,standard, evaluation method, institution and organization.In chapter five, it brings forward the structure of comprehensive performance assessment offiscal expenditure, and then constructs the index systems for 11 municipal areas of HebeiProvince. It also uses main elements analysis method and Panel Data method to establish thescoring model. Finally, this paper measures the comprehensive performance index of 11 citiesupon the datum of the year of 2001-2003, and then sequences these cities.In chapter six, it systematically interprets the connotation of performance assessment offiscal expenditure project and then fabricates assessment index system composed by sixspecial-use scientific and technology funds as the scheme of transformation of scientific andtechnology fruits, construction of science and technology parks and the intermediate institutions.Finally, this paper analyzes the target position of the provincial natural science funds and makesa theoretical and practical research on Hebei provincial nature science funds projects in the yearof 2001-2003.Chapter seven is a conclusion and prospect.