Performance Evaluation Of Government Financial Expenditure And Case Analysis

For a long term, budget departments of all levels have put great efforts on collecting fiscal revenues and took less concern on performance appraisal of fiscal funds. Recent years, the fiscal revenue of our country has maintained rapid growth momentum, while the current situation of low effect and efficiency of fiscal fund has not changed greatly. Along with the deepening of the reform in public finance, there is a great need to break through the bottleneck of the financial performance evaluation. And with the reform projects going towards perfect, there come mature conditions for establishing a performance evaluation system of financial expenditure. Taken this reality into consideration, the article has made an empirical research on establishing a performance evaluation indicator system of financial expenditure. First, it tells something about the background and current situation of the research on this subject with the method of performance management in the Western. Simultaneously, it makes a systematic elaboration on the connotation of financial expenditure and the significance of establishing an evaluation system, and then clears up the main content and its thinking way. Second, the paper sets up the hierarchy structure classified by fiscal outlay and establishes systems of indexes of fiscal expenditure performance assessment,standard. Basing on AHP (Analytic Hierarchy Process) and DELPHI, the article makes the weight number of indicators, and with ECM (Efficiency Coefficient Method) they are been in zero dimension processing. The research of sewage farm to be built with fiscal funds is in the evaluation pattern, which is erected in the paper. And this indicates the practicality of system. Finally, in light of the problems existing in the present performance evaluation of financial expenditure,such as it is not consummate in the codices about the performance evaluation, the standard of performance evaluation is not normative etc., This research makes suggestion from views of strengthening system construction of performance appraisal, standardizing the appraisal organization, establishing the performance appraisal data base, introducing the appraisal index and system, practicability and realism.