Establish The System Of Fiscal Expenditure Performance Evaluation And Empirical Analysis

With the development of economy and society, the continuous expansion of the size of government,the scale of income and expense is also growing. The effective implementation of financial expenditure performance management can improve the performance of financial expenditure, improve the efficiency of resource allocation and use efficiency, which is the objective requirements to improve the socialist market economic system, and in accordance with the requirements of modern government and clean government.It can meet the economic and social development better.It is also good for urban and rural harmonious development and coordinated development between man and nature. As China's reform and opening up, universalization of personal tax and frequently participation in public affairs, people began to pay more attention to the performance of financial expenditure region and country. So how better to do more with less, to efficient use of tax revenue becoma a problem,which also draw attention from government and the public in the current.First of all,this paper give an overview of the current situation at home and abroad for financial effect study in terms of generated, content, system of evaluation index and methods of evaluation financial effect.And we also cleared up the main content of this article will be studied. Then we reviewed the relevant concepts in finance and reviewed statistical evaluation methods that can be applied. In the next chapter, we constructed system of financial expenditure performance evaluation, and refined system of the index, evaluation standards and evaluation methodology. In Chapter 4, in view of comprehensive evaluation method, we established the mathematical model of fiscal expenditure performance evaluation and gave a empirical analysis of provinces and cities in China based on 2014 fiscal data. In the empirical Analysis part,we use cluster analysis on the 31 provinces according to expenditure categorize items and obtain a reasonable classification. And then we selected one of the categories(comprising 20 provinces), for subsequent financial performance evaluation. For the selected 20 provinces this paper applied Analytic Hierarchy Process(AHP) and principal component analysis for fiscal performance evaluation. Although the analytic hierarchy process is in favor of qualitative analysis, especially in the judgment of the matrix structure, and principal component analysis belong to quantitative analysis. In final score ranking of fiscal performance evaluation under two methods generally is the same.Then we analyze the result and also confirmed the score rank rationality and reliability. Finally, combining the current social situation of China's economy, we pointed out to the way to improve the fiscal performance.