The Research Of County Level Expenditure Achievements Appraisal

Under our country’s reform and open policy develop deeply background, our country public disbursement frame preliminary formation. The financial reform expands gradually downward to the county level government stratification plane. On September21,2010national Ministry of Finance has after-cropped "about Establishment And Consummation County level Finance Safeguard mechanism Opinion". In this opinion indicates to strengthen Local authority’s fiscal capacity to carry on the surveillance to the Local authority expenditure situation, and establishes for it with it necessary achievements appraisal system. In the financial reform scope expands gradually under influence, particularly "province tube county" under the reform, which has urgently awaited the question which about the county level government finance disbursement achievements appraisal’s research is solved. This article’s research significance lies in: Summary formerly expenditure achievements appraisal research results, thus explores the county level government finance disbursement achievements appraisal the method and the way, then establishes in our country county level government stratification plane conforms to this county actual situation-expenditure achievements appraisal system. This can cause the county level government to carry on effectively the disposition and the use to the limited financial resources, enhances the county level government finance disbursement the achievements, the establishment and the consummation county level basic financial resource safeguard mechanism.This paper’s research content, divides into six parts. The first chapter is this article introduction part. The main narration county level expenditure achievements appraisal question proposed reason and significance. And makes the brief summary to the domestic and foreign expenditure achievements appraisal’s research present situation, thus, found solves this question mentality and the method. The second chapter limits county level government finance disbursement achievements appraisal related concept, and while carries on the analysis to the county level government finance disbursement achievements appraisal’s rationale, indicates each theory to the county level government finance disbursement achievements appraisal influence and the significance. The third chapter unifies Our country County level Government existing expenditure achievements appraisal situation, analyzes obtains the existence the question:The county level expenditure achievements appraisal’s overall system and the application method not perfect, the achievements appraisal’s level was not still clear, the appraisal organization’s main body is not clear about, the appraisal content solely and so on aspect questions. The fourth chapter outlines the Western developed country the expenditure achievements appraisal advanced experience, and unifies our country County level Government’s actual situation to use for reference. The fifth chapter unifies the Zhejiang Province, Jiaxing, Haiyan County’s expenditure situation to obtain the empirical study.The sixth chapter the establishment conforms to our country national condition county level government finance disbursement achievements appraisal system: Achievements evaluating indicator system’s principle of design, expenditure achievements evaluating indicator system, thus constructs the county level government finance disbursement achievements appraisal the standard system...