Discuss About Perfecting Budget Performance Evaluation

Financial expenditure is an important part in the government administrative activities and it is also very significant to evaluate the performance of financial expenditure. Improving the utilization to the financial capital is an important standard to measure the financial work. Therefore, establishing a set of scientific performance evaluation system for financial expenditure is the basis to evaluate and measure the performance of financial expenditure fairly, objectively and accurately.It has a long history for the research to the performance evaluation of the financial expenditure in some western countries, but it is just under the initial stage in our country. The article firstly takes comparative analysis and experiential learning to the domestic and foreign performance evaluation of the financial expenditure as key point and by doing the research to the current situation of the financial expenditure performance evaluation finds some problems, such as single subject in performance evaluation, narrow range for performance evaluation, unscientific design, insufficient binding and security issues in evaluation results, ect, and it gives some basic ideas and technologic methods, including perfecting the evaluation main body, expanding the performance evaluation scope, speeding up the performance evaluation system of financial expenditure to deal with the above problems. And in order to improve the performance evaluation system for financial expenditure, and to put forward the construction and perfect the establishment of financial expenditure performance evaluation organization system, the article also presents some countermeasures, such as establishing the evaluation indicators database and the evaluation results application mechanism and etc.