Research On Performance Evaluation Of X Highway Bureau Financial Expenditure Project

Special funds which is established by the government to support and develope a particular enterprise, and it is also an important way of carrying out special policy during a Country specific period. With the establishment and improvement of China’s socialist market economic system and the framework of public finance, the financial management of our country has entered a new stage of strengthening finacial expenditure management and improving the efficiency of finacial spending. In order to measure the efficiency of finacial expenditure and test if the inspection of finacial funds is efficient, it needs to establish a scientific and reasonable and effective Index System of Performance Evaluation objectively.Based on the full review of the literature and the data, and with the common trunk highway in 2014 large and medium repair provincial special funds expenditure project of Anhui Province as a breakthrough, and to study the performance evaluation system of finacial expenditure by the combined method of theory research, field audit, quantitative analysis and comprehensive evaluation of the masses of questionnaire, expert appraisal and other qualitative analysis.This dissertation is divided into six parts. the first part is the introduction, it introduces the background and significance of the research, the ideas, methods, the innovation and the insufficient, this part is main sum of the full dissertation; the second part introduces the connotation, characteristics, principles and the theoretical basis of performance evaluation of financial expenditure; the third part introduces the system of performance evaluation of financial expenditure, the hierarchy analysis of the evaluation object, and it also elaborates the set of indicators, selection principle, specific evaluation of the object, the metod of scoring, the choice of evaluation methods which are related to evaluation, also, it forms the overall framework of the evaluation system on this basis; the fourth part is taking the large and medium repair project as an example, and carry out a case study according to the performance evaluation index system introduced in the last chapter, then find problems and deficiencies existing in the case, and put forward improved measures; the fifth part is the summary of the problems existing in the performance evaluation of X Highway Bureau and put forward some suggestions.; the sixth part is the summary of the research conclusion and the future research direction.Finacial expenditure performance evaluation is an important part of finacial expenditure and it is also the core and foundation of implementing the performance management of financial budget, the performance evaluation of financial expenditure projects is an important way to regulate the financial expenditure behavior of the relevant departments and to improve the efficiency of the use of funds, at the same time, the implementation of performance evaluation has expanded the public’s right to know and participate in the behavior of the public sector, and further improve the public sector to provide public services, and also help strengthen the sense of responsibility. so a set of the scientific and reasonable performance evaluation index system of financial expenditure is not only the necessary guarantee of reasonable compliance and efficient use of special funds, but also to ensure that it is the only way of the healthy operation of the economy, and in order to ultimately realize the optimal allocation of social resources.