The Research On The Performance Assessment Of Fiscal Expenditure

With the establishment and improvement of public fiscal frame in China, fiscal management has turned its emphasis on enhancing fiscal expenditure and improving its effectiveness.A set of scientific, reasonable and effective evaluation system is an affirmation to judge the efficiency of fiscal expenditure and to check the effectiveness of its use.On the basis of full understanding relevant research literatures and materials, the thesis studies the fiscal expenditure performance evaluation by integrating methods with theory research, survey and case analysis, integrating methods with quantitative analysis of factor analysis,. synthetic evaluation and so on and qualitative analysis of questionnaire survey, expert appraisal and so on.The thesis elaborates the implication and characteristic of the fiscal expenditure performance evaluation, and introduces the publie fiscal theory. Based on above, the thesis forms the frame of evaluation system, and conducts system research for each constituent. Firstly, the thesis designs the basic constituents of the evaluation work from its organization and conduction. Secondly, the thesis proposes four levels for evaluation object:fiscal expenditure project performance evaluation, working unit fiscal expenditure, departmental fiscal expenditure and comprehensive performance evaluation of fiscal expenditure. Then it establishes systems of indexes of fiscal expenditure performance assessment, stnadard and evaluation methods. It brings forward the structure of comprehensive performance assessment of fiscal expenditure, and then construct the index system for 13 municipal areas of Jiangsu Province. It also uses factor analysis method to estabalish the scoring model. Finally, this paper brings forward the structure of fiscal expenditure project performance assessment, and then construct the index system for special fund project of Nanjing city. It uses synthetic evaluation method to estabalish the scoring model.Scientific, reasonable and effective performance evaluation system is not only beneficial to improving the efficiency of fiscal fund and resource deployable efficiency, but also beneficial to boosting fiscal management level and to reinforcing budget management.