Public Financial Expenditure Performance Evaluation

Performance evaluation is the most widely applied management instruments in public management nowadays, especially for recent years. With the development of the society and the rapid growth of economy, all kinds of enterprises, companies and groups spring up like the mushrooms after rain, and performance evaluation, as the most important management instrument, has been attached more and more importance to and got widely application in all kinds of enterprises and public institutions.Ever since its debut in western countries, financial expenditure performance evaluation, as the major content of performance evaluation, has been paid close attention to all the time.Because of the great success it achieved in public administration and national public expenditure administration during the administration reform and economic crisis in western countries last century, financial expenditure performance evaluation was once regarded as the most fundamental solution to solve the conflict between budgetary revenues and expenditures by the media and sociologists. Therefore, the theoretical study of public financial expenditure performance evaluation went deeper and its practical appliance got more popularity from then on.In recent years, with the progress of China’s reform and open up speeding up, the market economy system gradually perfects, and the general framework of public finance is basically getting steady, and the main focus of financial work has changed from planned economy to the increase of financial expenditure efficiency and the normalization of financial expenditure fund management. Therefore, to carry out the study of public financial expenditure performance evaluation is of great significance to the further improvement and development of China’s public financial expenditure and efficient management of financial fund and also the social construction.This paper presents public financial expenditure performance evaluation in the following four parts:Preface; general review of relevant theories; present situation of financial expenditure in China and measures to perfect financial expenditure performance evaluation.In preface, it mainly introduces the purpose and significance of this paper, and provides a general review on the present situation of study on financial expenditure performance evaluation both at home and abroad, and brings forward the content and study methods of this paper on this basis.In the first chapter, it elaborates financial expenditure performance evaluation from the connotation, characteristics and principles and relevant theories.The second chapter describes the achievements and existing problems of China’s financial expenditure performance evaluation at present, and analyzes the reason.In the third chapter, the author brings forward the concrete measures to perfect the financial expenditure performance evaluation system as well as the evaluating norm and method.The innovation of this study is that it puts forward the concrete measures to improve China’s financial expenditure performance evaluation system, which is practical and consistent with China’s national circumstances.