Research On Performance Evaluation In Fiscal Expenditure Of Suzhou

With the development of Suzhou’s economy, the finance revenue increases gradually and the fiscal expenditure structure continuously optimizes. The supply capacity of public products and public services are enhanced. In the practice of fiscal expenditure, the reform for the management of financial expenditure has just begun, entering a new stage focused on financial expenditure management from that focused on financial revenue management. According to the scientific and detailed management requirements, money should be spend in need. The government should chase the pursuit of maximizing the efficiency of expenditure. Under such a condition, fiscal expenditure performance evaluation becomes an effective way.This article starts from the concept of fiscal expenditure performance evaluation, and then expounds the principles of performance evaluation method. After that, it analyzes the status and problems of Suzhou’s fiscal expenditure performance evaluation. It learns from the fiscal expenditure performance evaluation practice and experience of Britain, the USA and Australia. With comprehensive use of literature research method, case study methods and evaluation index set, the article suggests that the legal system should be proved and the result of financial expenditure performance evaluation should be further promoted. It provides suggestions to the development of financial expenditure performance evaluation of Suzhou.