China's Performance Evaluation Of Public Expenditure System

?Performance evaluation of public expenditure is an advanced system of public expenditure management, the core is stressed in the objectives of public expenditure management and the result and the result valid relations,forms one kind brand-new, face the result management idea, to enhance the public management efficiency, capital efficiency and public service. After the new public management movement, set off a worldwide wave of government reform, public expenditure performance evaluation as the focus of this reform, more and more governments attention. Governments hope that the performance evaluation of public expenditure to improve efficiency in the use of government funds, public service, establish a good public image.China's reform and opening up over 30 years, revenue increased year after year, expenditures are rising. The people on the increasing demand for public goods, urgent need for government departments with limited financial resources to provide more public services and public goods. China's expenditure on the original concept of false imprisonment in people's concept of ideology, the system hinder people's front line. Public expenditure allocation and use of the process, the heavy fund allocation, the light fund operational effectiveness, puts out a hand to the country to ask for money,widespread effect of light to spend money. In the allocation of funds ratio, the proportion of administrative costs are too high, the ratio of public services is low, inefficient, ineffective public spending abound. Scale of public spending continues to expand, not only hindered the advancement of China's market-oriented, but also the income and expenditure of public expenditure on the risk of conflicts and escalating debt. The face of the financial turmoil has not yet receded and the vagaries of international economic situation, urgently requires government departments to change our concept of administrative reform, the establishment of performance evaluation system of public expenditure, improve the effective use of finances, and gradually shift to public service oriented government. But our performance evaluation system of public spending is not perfect and there are lots of reasonable office, Such as performance concepts yet to be changed, laws and regulations is not yet sound enough independent rating agencies to evaluate a single subject staff, evaluation system, such indicators are not rational enough to absorb Performance evaluation of the implementation experience and advanced concepts of national experiences, learn from foreign experts and scholars of public spending has been the outcome of performance evaluation, based on actual condition of China, I wrote this paper.Elaborate the thesis is divided into five parts. Described in the introduction to the performance evaluation of public expenditure topics of significance for the study; explained the existing literature at home and abroad overview of the status of the literature and weaknesses, and points out the research methods, content organization and innovations. The first part of the proposed research performance evaluation of public expenditure theory: functions of government, public choice theory, principal agent theory and the new public Management Theory. Government in achieving the configuration, distribution, and stability functions of requests for government performance evaluation of public expenditures; Public choice theory holds that government is elected by the individual, but also by the groups of individuals, government action there will be self-interest, the nature of public finances is named "public" and not name "official", so the government should try to establish a mechanism to reflect public preferences, the public interest; Agent theory is that because of information asymmetry, the Government will be in the process of public administration there is adverse selection and moral hazard, to design a reasonable monitoring mechanism to control government action, public expenditure monitoring performance evaluation is an effective government spending behavior way; New public management theory of performance management concepts for the development of performance evaluation of public expenditure to lay a theoretical foundation. The second part discusses the connotation of performance evaluation of public expenditure, public expenditure classification, public expenditure management objectives and principles of performance evaluation of public expenditure, specifically the study of meaning and evaluation criteria to be followed. And borrowing the third part of the United States, Britain, Australia, the experience of performance evaluation of public expenditure, highlighting the performance evaluation of the UK series of events and achievements, and analyzes the performance of the three countries public expenditure evaluation system of the same points and different. The fourth describes the performance evaluation of our existing achievements in public expenditure, public expenditure performance evaluation of the implementation of practical significance, analysis of the current situation, pointing out the problems: the value of performance evaluation of public expenditure distortions brought the plight of the institutional arrangements; evaluation system the lack of legal binding; not yet been constructed to match the performance of the budget with the environment; performance evaluation of the main one, the lack of public oversight; performance evaluation index system of public expenditure is not enough scientific and rational; attention to supervising the operation, the lack of something in advance and supervision. The fifth presents the Construction Performance Evaluation of Public Expenditure basic idea, according to the fourth part of the problems raised in the corresponding solutions: establish a correct view of performance; the establishment of performance evaluation of public expenditure laws and regulations; improve the government budget system; form independent performance evaluation of public spending agencies; performance evaluation of public expenditure level and Index design; evaluation of the choice of methods and standard; information technology to achieve; improve the public expenditure monitoring system performance evaluation. Current Performance Evaluation of Public Expenditure is generally afterwards evaluation, but prior evaluation and matter of evaluation is deficiency, this paper presents the performance evaluation of perfecting the supervision system of public expenditure on the basic idea: build pre-project, do the monitoring and evaluation system after it The innovation is also the thesis writing. In this paper, literature research and empirical studies using the combination of methods, proposal of building a performance evaluation system of public expenditure on basic ideas, in order to gradually improve the operational efficiency of government funds to achieve the government's public service functions.