Study On Evaluation System Of Fiscal Expenditure Of Jiangxi Province From Business Administration Eidos

With the establishment of socialism market system and public fiscal frame in China, fiscal administration 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. The purpose of this paper is to explore a way and technology of performance assessment that fifed Jiangxi by learning the experience of western countries and World Bank to promote Jiangxi to raise a set of scientific and standard evaluation system of fiscal expenditure.There are six chapters in this paper.As a introduction, chapter one tells something about the background and the practical background of performance evaluation of fiscal expenditure. It also presents the current situation of the research on this subject and then clears up the main content and its thinking way. this paper gives the definition of performance assessment of fiscal expenditure and its features, the function it plays in the performance administration of fiscal expenditure, general theories and principles it should follow etc. It is a theoretical basis of constructing the performance assessment system.In chapter two, it describes the present situation on Jiangxi fiscal expenditures. Analyzing the expenditure scale, structures from the Jiangxi fiscal expenditures based on 2004-2006, it raises the problems faced in expenditure management and its reasonsIn the third chapter, this paper probes into the history of performance assessment of fiscal expenditure in western countries, and then anatomizes the characteristics of some models of USA, Australia and UK, and then analyzes its current situation in China,In the forth chapter, using systematical analysis method, this paper put forwards the frame of performance assessment of fiscal expenditure which is composed of comprehensive performance evaluation of fiscal expenditure, sector fiscal expenditure, organization fiscal expenditure and fiscal expenditure items and sets up the hierarchy structure classified by fiscal outlay and establishes systems of indexes of fiscal expenditure performance assessment, standard, evaluation methodology as well.In chapter five, it studies the procedures of implementing performance evaluation on Jiangxi fiscal expenditures. It points out the essential solution to conduct performance evaluation on Jiangxi fiscal expenditures Starting from evaluation organization, application, difficult points and problems in implementation.In chapter six, it brings forward the structure of comprehensive performance assessment of fiscal expenditure, constructs the evaluation index for 11 municipality under Jiangxi Province and makes comparison by ranking comprehensive performance index of 11 municipalities for years 2004-2006.