Study On The System Of Local Fiscal Expenditure Comprehensive Performance Evaluation

Carrying out the local fiscal expenditure comprehensive performance evaluation is conducive to enhance the management level of fiscal funds, to improve the quality of public service, to optimize the distribution of public resources, to save the cost of public spending and to solve the contradictions between the budgetary revenues and expenditures, which has important practical significance. Since the 1980 s, governments at all levels in China have carried out the performance evaluation of fiscal expenditure in succession, and they have done lots of pilot work on the fiscal expenditure performance evaluation of projects. While the work on comprehensive performance evaluation which regards the local fiscal expenditure as a whole is few.Based on the domestic researching status, this article summarizes the advanced experiences of the western countries and puts forward the necessity to construct the comprehensive performance evaluation system. Then, on the basis of establishing the basic evaluation elements such as the targets, principles and methods and combining the strategic goals and characteristics including non-competitive and non-exclusive of local fiscal expenditure together, this article sets the evaluation phases according to the working process of fiscal expenditure, and it clears about the four evaluating directions based on the areas that the fiscal expenditure may affect, then it readjusts the specific contents of the four dimensions of the balanced scorecard and sets the evaluating latitudes. Finally, by setting the four dimensions of balanced scorecard as the main framework, fusing of "the evaluation stage" and "the evaluation direction " together, this article gets the vertical index system. Then it confirms the evaluation standard and the index weight by the questionnaire and the Delphi method. And in this way it builds a local fiscal expenditure comprehensive performance evaluation system. Then, according to the current objective actual that the local fiscal transparency research remains to be strengthened, this article selects XX city as an example to apply the system, to analyze the effects and to put forward targeted advices, which makes this paper more practical and targeted in comprehensive performance evaluation.