Research On The Performance Evaluation Of The Customs Valuation&Price Information Management Project Expenditure

In recent years,with the continuous development of China's economy,government tax revenues and fiscal expenditure are expanding continually,in 2014,China's annual revenue and fiscal expenditure reached record highest as 14 trillion yuan and 15 trillion yuan.With the awakening of the taxpayer consciousness,the more efficiency and effective of the government expenditure are required.It is very important for the government to manage the fiscal expenditure.China's fiscal expenditure has been classified as the basic expenditure and the project expenditure.The former is to maintain the daily operation,the latter is to complete the specific target work for the government spending.The performance of the project expenditure is a direct reflection of the achievemnets of the government,so it is meaningful to carry out the performance evaluation of the project expenditure.The customs valuation and price information management are core business,in charge of import and export commodities price review,research price,price data acquisition and risk analysis,etc.It is the basis of the tariff,also an important means to administrate the economy by the customs.This article mainly adopts the methods of the combination of theory and case study,qualitative analysis and quantitative analysis,researches background,goal and content of the customs valuation and price information project by the means of literature research and case study.Through the study of the performance evaluation of the customs valuation and price information management in Shanghai Customs,combined with combined with the advanced theory,is to verify the necessity and importance of the customs valuation and price information project.This paper attempts to examine the customs valuation and price information management from the angle of view of the fiscal expenditure results,and further to determine the method and system of performance evaluation of the customs valuation and the price information management project,to promote the establishment and perfecting the science of government expenditure performance evaluation system in our country.