Research On The Third-party Evaluation Of Financial Expenditures Performance In China

Fiscal spending as one aspect of government activities,is the country through fiscal spending will be concentrated distribution of financial capital in a planned way,in order to meet social public needs and need for the funds of social reproduction,its directly reflect the government's policy choice,but also on behalf of the government to provide public products and service cost.Financial fund arrangement are scientific and reasonable,whether the use of funds effectively,the expected benefits whether to reach the goal,the fulfillment of government public service function is effective,really implement fiscal responsibility is get more and more become the focus of social attention.Evaluation as an effective supervision and guarantee mechanism is an important way to ensure the performance of financial funds.Third-party evaluation is one of the important measures,the government innovation management is the application of pluralistic governance concept,from central to local levels to participate in the government performance evaluation of the third-party evaluation of reached a consensus,to a third party evaluation of status and role.Third-party evaluation as a necessary and effective external checks and balances mechanism,has a professional,independent,objective and impartial assessment authority structure and mature political rationality and evaluate low cost advantage,make up for the defect of the traditional government self assessment,in the aspect of promoting the construction of a service-oriented government has played an irreplaceable role in promoting.Third party evaluation can serve as a bridge between government and society,opening the way for citizens to participate in public governance,and further promoting the healthy development of civil society.This article used the literature research,case analysis,sorting,summed up the fiscal expenditure performance to a third party evaluation of the related concepts and theory,and on this basis,from the central government and the ministry of finance,the local government and financial department two angles to comb the origin and development of the fiscal expenditure performance evaluation policy,the development of the third party raises the fiscal expenditure performance evaluation,this paper briefly introduces the third party present financial expenditure performance evaluation of local practice,realizing the superiority of the third party assessment,summarizes the fiscal expenditure performance place practical experience of the third-party evaluation,and summarizes the existing problems.By direct funds performance development of service industry in Shandong province in 2015 instances of the third-party evaluation of research,this paper expounds the relevant government departments to control the key link,the third party independent evaluation,the process of system description preparation stage,organize the implementation stage,evaluation stage,report writing and phase,and the collection file phase of the concrete practice,further summarizes the universal problems of the third-party evaluation,suggest improving fiscal expenditure performance to a third party assessment.It is hoped that the research of this paper can play a complementary and perfect role on the basis of existing research,which will help us to get a clearer understanding of the third-party evaluation of financial expenditure performance.