A Research On China's Departmental Budget Project Expending Performance Assessment

Reforming government and pursuit of governmental performance were main contents of new public administration in western countries. On one hand, these western countries advocated to cut the size of government and deregulation, on the other hand, these countries focused on assessing the performance of governmental revenue and expending. As the development of the public finance institution, strengthening the performance assessing of department budget expending especially project expending is very important to reform the department budget institution, strengthen fiscal supervision and improve the governmental administration performance.Judging from the department project performance assess reform in China's provinces and the central government, there are many problems as follows: budget units do not have a strong concept of performance, budget is compiled too extensive and project pool management is not standard, rules and regulations of assess do not sound, assess index is imperfect, the methods of assess is not scientific. These problems constrain the smoothly and effectively Implementation of performance assess of project expenditures. According to the experience of western countries such as the USA, China's department budget project expenditure performance assess reform should start with improve governmental budget and project pool management and performance assess laws and regulations so to construct perfect basic institution. At the same time, construction of perfect project expenditure performance assesses organization system and management processes can ensure that the performance assesses of project expenditures smooth and orderly conduct. Establishing a reasonable project expenditures performance assess index system is the basic of comprehensive assess the project expenditures performance level. Perfect performance evaluation criteria can provide scientific performance benchmarking for project expenditure performance assess. Scientific project expenditure performance assess method can calculate the performance information effectively and lead to reliable performance assess results.This paper constructed a complete assess index system of department budget project expenditure, discussed a scientific and complete department budget project expenditure assessing scoring method and put for proposed a thought that reform the department budget project expenditure assessment institution step-by-step and gradually in order to provide good reference to Decision-making of increasing the performance of public sectors.