Study on the Construction of the Performance Evaluation Index System of Fiscal Expenditure in China
International Journal of Economics, Finance and Management Sciences
Volume 6, Issue 3, June 2018, Pages: 82-86
Received: May 28, 2018;
Published: May 28, 2018
Views 1016 Downloads 91
Zhe Sun, The School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, P. R. China
Ke Gao, The School of Public Finance and Taxation, Central University of Finance and Economics, Beijing, P. R. China; Development Research Center of Shandong Provincial People’s Government, Jinan, P. R. China
The Nineteenth National Congress of the Communist Party of China put forward the full implementation of performance management. Thus, the importance of fiscal performance evaluation has risen to a new height. The performance evaluation index of fiscal expenditure is an important prerequisite for performance management. The performance evaluation index of fiscal expenditure policy refers to the assessment tool to measure the degree of achievement of fiscal expenditure policy performance goals. This paper study the performance evaluation indexes of fiscal expenditure policy from its basic framework and basic principles, categorization the indicators of fiscal expenditure performance evaluation system; make the evaluation of performance of fiscal expenditure more clearly. The construction of the performance evaluation index system of fiscal expenditure plays a very important role in evaluating the economy, efficiency and effectiveness of fiscal expenditure.
Study on the Construction of the Performance Evaluation Index System of Fiscal Expenditure in China, International Journal of Economics, Finance and Management Sciences.
Vol. 6, No. 3,
2018, pp. 82-86.
Zheng Fang-hui, Wang Yan-bing. Performance Evaluation of Fiscal Policy in the Context of Full Implementation of Performance Management [J]. Chinese Public Administration, 2018, 4: 19-26.
Xiong Yan. Problems in the practice of fiscal expenditure performance evaluation and suggestions for improvement [J]. Fiscal Supervision, 2018, 6: 5-9.
Cheng Tao-lin, Xue Lei. Innovative suggestions on performance management of financial budget [J]. China State Finance, 2015, 6: 67.
Wu yi. A preliminary study on the performance evaluation of fiscal expenditure [J]. Review of Economic Research, 2015, 70: 43-45
Liu Jian. Study on performance evaluation of fiscal funds [J]. Money China (Academic Edition), 2016, 19:2.
Wang Kai. Design of Eco Fiscal Performance Evaluation System in Economic and Technological Development Zone [J]. China Management Informationization, 2017, 20 (23): 131-134.
Liu Guo-yong. Exploration on the construction of fiscal performance evaluation index system [J]. China State Finance, 2017, 17: 19-21.
Li Jin-shan, Wang Qian-qian. Views on the Performance System of Fiscal Expenditure [J]. Public Finance Research, 2018, 3:14-23.
Liu Hong. Research on design framework of financial expenditure project performance evaluation index system and its application [J]. Assets and Finances in Administration and Institution, 2018, 7: 20-21.
Wu Hua-yang. Practical Analysis on Performance Indicators of Public Expenditure Performance Evaluation [J]. Modern Economic Information, 2017, 9: 68-69.
Wang Jia. Study on Target Setting of Financial Performance [J]. Theory Monthly, 2017, 10: 141-145.
Zheng Fang-hui, Liao Yi-er, Lu Yang-fan. Assessment of Fiscal performance: Concepts, systems and Practice [J]. Social Sciences in China, 2017, 4: 84-108+207-208.
Wang Yong-jun. Establishing the three level framework and the best method for performance management [J]. New financial management (Government financial management), 2018, Z1: 20-21.
Ren Xiao-Hui. Research on Individualized performance index design of Policy financial funds [J]. FiscalSupervision, 2017, 12: 62-64.
Dietrichson, Jens; Ellegard, Lina Maria. Institutions Improving Fiscal Performance: Evidence from Swedish Municipalities [J]. International Tax and Public Finance, October 2015, v. 22, iss. 5, pp. 861-86.