Local Government Fiscal Expenditure Performance Evaluation

With the Treasury Department carry out the revision of the ?Interim Measures for the administration of fiscal expenditure performance evaluation execution?,kicked off a new round of financial performance management reform,from the central government to local goverment all pays much attention on the budget performance management that have been reformed by them,and budget performance evaluation is very important in performance management,performance evaluation has led to a new wave of scientific usage of fiscal funds,not only for applying fund,but more important to evaluation of use the performance of the funds,it's changed the traditional mode of budget fund use,and improve the financial service efficiency of funds.For the reform of the budget,every city has its own practice,this paper takes Qingdao fiscal expenditure performance evaluation as an example,this paper introduces the current performance evaluation of the current situation and existing problems of Qingdao,and points out the development direction of the performance evaluation of Qingdao in theory,under the background of budget performance management reform,this paper studies will have a tremendous role in promoting Qingdao's performance evaluation and budget performance management.This dissertation include three chapters,the first chapter,the overview of fiscal expenditure performance evaluation of local government.This chapter expounds the fiscal expenditure and fiscal expenditure performance evaluation as well as the meaning and characteristic of the performance evaluation,the role of fiscal expenditure performance evaluation in the budget performance management,as well as the new characteristics and developing trend of foreign fiscal expenditure performance evaluation.The second chapter,fiscal expenditure performance evaluation of the current situation analysis of Qingdao city.Introduced the development status and existing problems of fiscal expenditure performance evaluation in Qingdao,as well as introduces the Beijing,Shanghai and Guangdong fiscal expenditure performance evaluation model and fiscal expenditure performance evaluation system.The third chapter,introduced Qingdao small and medium-sized enterprise development special fund performance evaluation index system construction and the fiscal expenditure performance evaluation methods,discussed the major measure of completing Qingdao Fiscal Expenditure Performance Evaluating by introducing the index system of the establishment,pilot more types of performance evaluation,and the application of the evaluation results.