Studies Counter Measure Studies Of Improving Performance Evaluation On Local Fiscal Expenditure Project

Since the beginning of 21st century,with the continuous expanding of economic aggregate in China,financial revenue and expenditure is also increasing fast.In 2018,the total fiscal expenditure is 3 billion RMB.The expenditure covered all levels of national economy and people’s livelihood.Evaluation on fiscal expenditure is an effective tool for evaluating effectiveness of fiscal expenditure,and raising supply level of public goods.It is widely used around local government at various levels.In 2018,《Opinions of the CPC Central Committee and the State Council on the full implementation of performance management》is published.It makes the objectives of manangement of financial fund clear,and clarifies the current main task and details of job requirements as well.It has significant guiding meanings to pushing forward the work of fiscal expenditure effectivenss management.It stands for that the management of fiscal expenditure effectiveness has entered a new stage.Performance evaluation on fiscal expenditure effectiveness is an innovation in fiscal expentiture managment system.It is also a complicated systematic project.How to well implement the work and to give full play to the effectivenss of evaluation is a problem which is annoying local government of various levels.Based on analyzing related theories at home and abroad,and in combination with the analysis of present conditions of performance evaluation on fiscal expentidure development of M province,this paper did research on how to improve performance evaluation on fiscal expentidure of local government in China.It dissected the problems of disunity in ideological understanding,imperfection of indicator system,insufficiency of application of results,and lack of evaluation system in evaluation work itself.The reasons behind were also explored.To strengthen the quality of work of performance evaluation on fiscal expentidure in local government of various levels and fully play the efficacy of evaluation work,the paper raised some thoughts about improving the following work:pushing forward legislation of performance evaluation on fiscal expentidure,building "National information platform of performance evaluation on fiscal expentidure",means of multi-channel application,setting up mechanism of assessing quility of performance evaluation on fiscal expentidure and so on.We hope the research can offer some help for local government at various levels to complete the complicated and important work of performance evaluation on fiscal expentidure.