| From 2012 onwards, Fangchenggang City began to public finance expenditure performance evaluation of pilot work, because of the diversity and complexity of performance appraisal goal, coupled with lack of performance evaluation tool is not perfect and effective exploration and practice, to implement the work of the performance evaluation is relatively slow, is still in its infancy. With the Fangchenggang City public infrastructure expenditure accounted for the proportion of Fangchenggang City, the total financial expenditure increased year by year, public investment in infrastructure projects of necessity, efficiency, effect and social effect and more by public attention, through improve public infrastructure construction funds performance evaluation system and evaluation method can promote the implementation of public funds for infrastructure projects performance evaluation, to promote the use of funds to improve the effectiveness of.Therefore, this paper chooses Fangchenggang city public infrastructure expenditure as evaluation object, analysis of the current performance evaluation work to carry out the problems and reasons of the existing and proposed optimization of Fangchenggang city public infrastructure expenditure performance evaluation system and method, and to the port city of Fangchenggang District in 2013 alleyways road hardening project as an example, through empirical the analysis method, optimization method is applied to the case, Fangchenggang city public infrastructure in order to improve the current fiscal expenditure performance evaluation system and method, in order to promote the Fangchenggang city public infrastructure provide reference for the performance evaluation of financial expenditure, improve the efficiency of financial funds. |