Research On The Decision Analysis And Efficiency Evaluation For The Projects Of Performance Budgeting

Performance Budget is a new budget concept and approach,it's incorporate the basic theory of market economy the into the management of public finances. Performance Budget can effectively reduce the cost of the provision of public goods, and improve the efficiency of fiscal expenditure. The United States and other OECD countries to implement the Performance Budget have achieved remarkable results. But on the theory and practice of Performance Budget, there are some shortcomings. Performance Budget lacks the system operating mechanism and quantitative analysis of the decision-making. Moreover, Between the Macro-policy and Micro-management need Management Tools connection them. The research of this dissertation has enriched the theory of Performance Budget. Based on the theory and practice, the dissertation studies the Performance Budget and the Projects of Performance Budgeting. Synchronously, the dissertation analyzes the Projects of Performance Budget on the Quantitative contents. These studies provide proposals and measures for China to implement Performance Budget.The dissertation analyzes the theory and the practical application of Performance Budget, and expatiated on the status quo of this study. The main theses of the study are as follows:Firstly, it putts forward the function mechanism and three levels of performance budget on the base of theoretical review, analyses its influence factors and correlation systems, then builds up function system model and analyses the classification management flow and levels of performance budget.Secondly, it states the power allocation and decision analysis levels, and builds up decision index system, its model and methods. Moreover, it points out that the expenditure decision of program performance budget is a public selection procedure, which allocates limited sources to different programs and maximizes society effects and economics effects. It expatiated on the decision-making at the time of mathematical models and methods.Thirdly, it analyses the using efficiency of public finance expenditure program performance budget based on DEA method to valuate each expenditure budget's static efficiency. This dissertation has studied the Index System, Evaluation Model and Evaluation steps of static efficiency.Fourthly, it analyses the dynamic efficiency of public finance expenditure program performance budget based on Malmquist index method to provide reference and advice to decision and execution department, and analyses it empirically combined with Chinese financial scientific expenditure program.Fifthly, It putts forward the policy advices and measures of improving program performance budget and its expenditure efficiency. The main measures are Accounting System, Legal system, Information Platform, The management of the scientific method and management tools, Professional and technical personnel and training them.Finally, it concludes the whole paper, emphasizes its creation and the research direction and points in the future.