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
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Authors
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
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Abstract
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.
Keywords
Performance Evaluation, Index, Fiscal Expenditure
To cite this article
Zhe Sun, Ke Gao, 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. doi: 10.11648/j.ijefm.20180603.12
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