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1、构建财政支出绩效评价体系(Constructingperformanceevaluationsystemoffinancialexpenditure)ConstructingperformanceevaluationsystemoffinancialexpenditureConstructtheperformanceevaluationsystemoffiscalexpenditure2008-12-2015:15:25Abstract:theperformanceevaluationsystemofpublicexpen
2、ditureisanimportantcomponentofpublicfinance.ThisthesisdrawslessonsfromtheUnitedStatesandAustraliapublicexpenditureperformanceevaluationmethod,accordingtothelocalizationoftheconcept,putforwardasetofbasicideasabouttheestablishmentofChina'sfiscalexpenditureperformanc
3、eevaluationsystemintheevaluationmethod,frommorethanadozenofthewesternmarketeconomycountries,exploretheevaluationmethodoftheformationofChina'scharacteristics;intheevaluationprinciple,followthecorrelationandtheeconomy,andtheimportanceofcomparabilityprinciple;intheev
4、aluationofthebody,dividedintogovernmentagencies,isresponsiblefortheperformanceevaluationoftheprofessionaljudgmentoftheexpertgroupandthepublicinthethreepart;thecontentofevaluation,dividedintotheperformanceevaluationofthegeneralbudgetexpendituresandprojectexpenditur
5、ebudgetperformanceevaluationintwoparts;theevaluationindexisdividedintofivelevels,subsystemlayer,elementlayer,layer,layerandstatevariableindexgroupetc..Throughtheaboveanalysis,wetrytomakethesystempracticalandoperable.Theparty'sthethirdPlenarySessionofthe16thCPCCent
6、ralCommitteedecisionpointedoutthatthefinancialreformbudgetsystem,improvethebudgetpreparationandimplementationofchecksandbalancesmechanism,strengthenauditsupervision,andestablishabudgetperformanceevaluationsystem."Accordingtothisdirective,theMinistryoffinancewillfu
7、rtherstrengthenthebudgetreforminthecomingperiod,andimprovethesafety,complianceandeffectivenessofthebudgetfunds.Thepurposeofthissubjectistoputforwardsomesuggestionsontheestablishmentofthefiscalexpenditureperformanceevaluationsystemonthebasisofdrawinglessonsfromfore
8、ignexperience.I.ThebasicconceptoftheperformanceevaluationsystemoffinancialexpenditureTheperformanceevaluationsystemoffinancialexpenditure,isnearly20year