Research On The Performance Of County Government Fiscal Expenditure

The Third Plenary Session of the Eighth Central Committee of the Party portrayed a new blueprint for deepening reform and put forward new demands for accelerating the transformation of government functions,deepening administrative system reform,building a government under the rule of law and a service-oriented government.China's financial system reform has been gradually expanded to the county-level financial level,the Government to promote extra-budgetary funds management,revenue and expenditure management of the two lines and government procurement and other reform work for China's current financial management in-depth active practice.Financial performance evaluation is an important work to build a service-oriented government,and the traditional mode of fiscal expenditure has been unable to adapt to the current county-level financial and service-oriented government functions of the change,highlighting the county-level financial re-investment efficiency,financial expenditure inefficient,Financial revenue and expenditure structure is unreasonable and so on.With the deepening of the influence of China's fiscal system reform,the scope of the expansion,especially after the implementation of provincial reform,the county government financial performance research has become an urgent need to solve the problem.Therefore,the government must focus on improving the performance of county government financial expenditure,improve the effectiveness of the use of financial funds for the construction of service-oriented government to provide a good financial security.This paper takes the performance of county government's financial expenditure as the research object,and uses the research methods such as literature data,case study method and experience summary method.Luoshan County,Henan Province as a case analysis object,first elaborated the research background,Significance,and introduced the domestic and foreign scholars related research results.Then it introduces and expounds the concept,characteristics and related theories of county government's fiscal expenditure performance.This paper expounds the current situation of the financial expenditure performance of Luoshan County in Luoshan County of Henan Province,and analyzes the problems of the financial expenditure performance in Luoshan County and the reasons leading to these problems.Finally,on the basis of the above,combined with the relevant theory and the performance and experience of the financial performance of county and county governments at home and abroad,the paper puts forward some suggestions on how to effectively optimize the performance of financial expenditure in Luoshan County of Henan Province.This paper argues that strengthening the research on the performance of county government's fiscal expenditure can effectively promote the construction of service-oriented government,and have a great effect on improving the fund-use efficiency of county-level government finance and can provide the guarantee for the full play of its function.