Performance Management In Fiscal Expenditure: Based On The Analysis Of Environmental Factors

Performance Management in Fiscal Expenditure is an advancing front issue in the Fiscal Expenditure Management, also one of the hottest topics around the world. This management style is specifically favored by all countries for its advantages in strategic orientation, public-orientation and results-orientation. As the improvement of the Public Finance framework, Performance Management has become a breakthrough in the innovation of Fiscal Expenditure management. This article, on the foundation of the previous relevant documents, tries to explore the realization of the performance management of financial expenditure in our country from the perspective of its environmental factors.At present, the reforming of Performance Management in Fiscal Expenditure in our country is still in its pilot phase. The pilot has made initial progress. To take Zhejing province as an example, the current Performance evaluation has already included such departments as education, science and technology, public health, agriculture, The provincial government has carried out evaluation on 1,388 projects, arranging 26.94 billion yuan. However, there are some problems. For example, the effects and forces in implementing the Performance Evaluation vary among different areas. In short of theoretical reference and homologous systems, Performance Evaluation is implemented with blindness. The existence of these problems is not only due to the scientific management of its own issue, but to its adaptability in our country. To resolve these problems, we should always take China's specific situation into account. Therefore, we need to analyze the environmental factors for the way out and seek the true path for the deepening and expanding of the innovation.This paper is divided into six chapters. Chapter 1 is the Introduction, including the background, the significance of this topic, the basic ideas and innovation of this paper. Chapter 2 is the theoretical basis of this article, including the concepts of performance management in fiscal expenditure and environment management theory. Chapter 3 is about the reforming process of the Western countries in implementing the government's performance management and with the reference of their environment factors, it introduces the experience and enlightenments for our country. Chapter 4 manages to establish the framework of the environmental analysis on the performance management in financial expenditure and the basic condition of questionnaire. This article divides environments into four sorts: the legal and political environment, economic and financial environment, social and cultural environment and technological environment, totally concerning 16 environmental factors. Through empirical investigation,This article found that environmental factors and expenditure performance management are closely related but the importance of environmental factors to the performance management in financial expenditure differ. Chapter 5 is an Empirical Study of the case in Zhejiang Province. First of all, a series of indexes are used to make a comprehensive assessment on the performance management in financial expenditure environment of Zhejiang Province. The basic conclusion is that, supposing 100 as the full mark and 60 the passing score, the score of Zhejiang is just 68.1068, narrowly passing the line. it can be concluded that the general environment is far from optimistic in our country. With multiple regression analysis, this article asserts that various environmental factors differ on their influence on the implementation of the performance management and the favorable and unfavorable factors co-exist. Chapter 6 has made some policy recommendations to optimize and improve the environmentOne of the characteristics of this article lies in that its perspective for research is specially invented. To choose the environmental factors as its perspective, despite not a mainstream research, is necessary for us to explore the realization of the performance management in fiscal expenditure in China. Only in China's specific conditions can the study of this exotic approach can be digested, absorbed and innovated. Second, the environmental factors presented in this article are blended with such factors as politics, economy, laws, society, culture and technology to form a comprehensive and systematic analytic framework and make up for deficiencies in the current environmental research. In addition, the questionnaire and statistical analysis methods adopted in this article are an attempt in the fiscal expenditure performance management research. It enriches the methodology of the research in performance management of fiscal expenditure. Its deficiency lies in that the appellations of some environmental factors are still open to question, partly due to the divergence in the expression about environmental factors. In addition, the design of the questionnaire remains to be further enriched and improved.