Research On The Performance-Evaluation System Of Public Expenditure

The successful implement of the system of tax division has basically resolved problems of the management of financial. However, China's fiscal job has been characterized with such shortages as weak management and emphasis on fiscal income rather than on expenditure. In view of the weakening fiscal income and the enlarging gap between public fiscal demand and supply, how shall we take the best use of the limited fiscal fund? The best option at present is to build a rigid performance-evaluation system of public expenditure. In the west, the performance-evaluation system of public expenditure has become an effective instrument of reshaping the government as well as of improving the management performance of the public sector. In China, the performance-evaluation system of public expenditure has just been in its initial stage. How shall we draw on the advanced theories, technologies and methods of western countries'performance-evaluation system of public expenditure? How shall we build the performance-evaluation system of public expenditure with a China's character? These are the leitmotiv of this thesis. This thesis is composed of three chapters. Part I deals with the summarization of the theories of the performance-evaluation system of public expenditure. Firstly, through the comparison and analysis of different concepts, the character of public expenditure's performance-evaluation has been defined, its meaning and function having been stated too. Secondly, the thesis attempts to organize its basic principle and method. Finally, its domain has been summed up based upon the analysis.Part II analyzes the constitution of the indicator's system of public expenditure's performance-evaluation. Firstly, on the basis of comparative analysis, this part puts forward basic principles of the constitution of the indicator's system of public expenditure's performance-evaluation. Secondly, after elaborate analysis it maintains that the indicator's system of public expenditure's performance-evaluation should be composed of common indicator, special indicator, supplementary indicator and evaluation indicator.Part III deals with environment guarantee of the construction of the performance-evaluation system of public expenditure. Public expenditure'sperformance evaluation is a social systems engineering. To ensure its effective implement and forceful instrument of the government at management, the following tasks are necessary: to construct an adamant leader's system; to strengthen the construction of relevant system; to unify relevant technical criterion; to construct the system of work information.