The Analysis On Chinese Fiscal Expenditure Performance And Measures In Transformation Period

The finance is the most powerful policy tool. The expenditure amount and the scope responded the depth and the breadth of governing. Fiscal expenditure is an important part of finance. In a long period, for orienting from the scale instead of result, expenditure lead to a lot of questions while making the good previous result. Base on the premise that the fiscal revenues are certain, raising the performance of expenditure is more important.At present, theoretical research and practical exploration are still at the starting stage. The study on expenditure performance lacks clear definition and overall expenditure analysis. In the meanwhile, it confines to some projects appraising of department or introduction to the western performance management systems. Based on above factors, the article aims to build a comprehensive frame including scale, structure and efficiency under public finance. First of all, it regards transformation period as the range of investigating and uses the mathematics and physics method to count three respects from the scale, structure, efficiency of expenditure data, then it analyzes the whole result of the expenditure. Secondly, this article uses relevant financial theories, new public management theories to carry on preliminary combing to the formulation of the question of the expenditure and reason behind the performance; Finally, it proposes the thinking of optimization of the performance of expenditures and improves the measures under the realistic system frame.