Research On Fiscal Expenciture Performance Evaluation In China

Since the1970s, the world's governments at all levels are increasingly concerned about the issue of government performance. Under the influence of the New Public Management movement, the concept of "performance management" was introduced to the field of public finance, leading the new direction of the public finance reform, which we usually called "performance budget reform. The public expenditure reform of western developed countries has proved that the performance budgeting is quite remarkable in promoting government reform, stopping the waste of financial funds, improving the efficiency of financial capital and achieving fiscal balance effect.In recent years, the idea how to found a public finance framework has been initially established, As the most important aspect of "performance budgeting",the financial expenditure performance, is taken as the most powerful tool of government policy to be realized, naturallyland rising agenda. The performance budget and government performance management, will eventually be reflected in the financial expenditure performance and financial expenditure performance evaluation reverse mediation.Premier Wen Jiabao pointed out in the2012government report, China has entered the most important stage,which is concentrated outbreak of contradictions, many of the reforms will affect the situation as a whole then. Three aspect of the most anticipated:Firstly, promoting the new urbanization; starting a new round of institutional reform, and deepening the reform of income distribution, which is a top priority. Financial expenditure, the government focus on the allocation of financial resources, is the national instrument, the second distribution of national income,.So, the financial expenditure performance evaluation is directly related to the reform process and the effectiveness of the reform of the income distribution.The outcome-oriented performance budget is the objective requirement to strengment to strengthen the management and allocation efficiency of public resources when the market economy and the whole society progress to a certain stage.This budgeting mode prioritizes responsibility and efficiency,consolidatating the connections between the allocation resources and the performance outcome of government organizations.For a long time, the financial departments focus on financial income at all levels, but paid insufficient attention to the use of fiscal funds performance. Recently, the scale of China's fiscal revenue and expenditure has been growing fast, but the contradiction between revenue and expenditure has been become increasingly prominent. An important reason is that the financial expenditure management is not efficiency. Paid too much attention to allocation process of financial funds, resulting in more urgent financial resources based on an already tense. With the deepening of the reform of the public finances, there is an urgent need to break the financial performance evaluation of the "bottleneck"; through the strengthening of financial expenditure performance evaluation, we can promote the efficiency of fiscal expenditure, and alleviate the contradiction between revenue and expenditure effectively.At the same time, the constant improvement of the various reforms establishs the conditions of the financial expenditure system matures. So,this paper try to build financial expenditure performance evaluation system.Cost-benefit analysis is a basic analysis tools of financial expenditure performance evaluation. For the enterprises, as the main players in the market, the costs and benefits are internal, the cost-income is an important status which reflects the efficiency of resource allocation. Fiscal spending is non-market mechanisms, therefore, the cost-benefit internalization is the key to performance evaluation.By far there is no perfect evaluation model which should be shown to people. And "cost----benefit analysis" is only a pure theory. How to measure cost and benefit is very difficult, because there is no fixed model and fixed criteria. Cost consists of direct cost and indirect cost or consists of implicit cost and explicit cost. And benefit cannot be measured easily too. The criteria of "cost----benefit analysis" are diverse and we have no consistent standard. Some economists try to contribute to benefit evaluating from other aspects, but the analysis is constrained by many complicated theoretical and practical factors. Benefit evaluating is connected with many aspects of society. They will effect each other and we can not get a explicit understanding. So we want to do preliminary study.In order to solving some western economists discuss the problem of expenditure benefit Evaluating and criteria from different aspects, they hold the method of "cost----benefit analysis" to evaluate the investment benefit of nonmaterial production department. This method is widely used in many countries." cost----benefit analysis" is basic method of evaluating the benefit of public expenditure. Western economists try to evaluate benefit by the knowledge of mathematics models, so they can make the evaluation consequences as exact as possible. but the consequences are based on a series of ideal hypotheses. The practice will test these models. Although the technology and knowledge that is used to evaluate benefit exactly is limited, using mathematics model is whole tendency of economic development.Currently, the government's arrangment of special funds allocating-system strengthen part of the monetary benefits,which should be reformed. Government is the representatives of the public, which should not be their own interests. Government budget is to adapt to the characteristics of the resource allocation system.However, in order to improve efficiency in the use of funds,the Government used the method for allocation of special funds. First of all, the special funds can not be too much, otherwise it would be contrary to the government's "neutral" principle. Secondly,The establishment of special funds must be based on cost and income internalization technically. Again, the Government's special funds usually be as coordination between the interests of the local relationship and government funds,so,we must minimize the administrative level.The thesis combines normal analysis research, positive analysis research, qualitative analysis research and quantities analysis research together for the purpose to analyze study the evaluation. Resorting to economic theory, the thesis gradually show us the base?the method?the standard and the procedure of benefit evaluating, so we can establish a integrated evaluation system. Therefore the thesis want to make valuable probe in this subject. At the same time,we want let the readers think about the evaluation. The research of the thesis was launched according to such a thought. Firstly we put forward basic theory relative to evaluation. Then we use classical Marxism political economics and prevalently western economics to analyze the base of benefit evaluation. Using the experience of the developed countries for reference, we combine western theory with the practice of china firmly and we want to establish the evaluation system of Chinese characteristics. The thesis describes the whole content including the object?index?procedure meticulously. In addition, combining with the experience of practice, the thesis use firsthand data to show us the whole evaluation.The research of this thesis tries hard to break through and innovate to some extent in following aspects:1. The traditional and contemporary theory are connected with expenditure benefit evaluating firmly. Marxism political economics and western economics also contribute to the evaluation. Especially "economic person" hypothesis theory and Paroto efficiency theory also have connection with evaluation.2. Many western countries possess advanced technology about benefit evaluating, so we can make the best use of any opportunities that the west countries have already given us. We had better analyze their evaluation work?the range of the work and how they establish their departments. Onlycan we do this, we will get some useful experience from them and construct our own benefit evaluating system.3. The thesis shows us the object and the content of evaluating and rectifies what we used to take into account. So people get more integrated knowledge. At the same time, people also know benefit evaluating involves politics?economics?society?culture and etc.4.Select the typical case that the use of performance evaluation of the new agricultural insurance2012grant funds of Hubei Province. The project operability is simple, and it is more scientific and standardized than others, the result of the project provide practical basis for the author's recommendations for the article Chapter6and Chapter7.