Author(s)

Shu’ai Wang

Corresponding Author

Shu’ai Wang

Abstract

In recent years, my country's socialist market economic system has been gradually established and improved, and the public finance framework has been initially formed. Financial management has also begun to focus on fiscal expenditure management and improving fiscal expenditure efficiency. Financial expenditure is an important part of the government's administrative activities, and it is very important to evaluate the performance of financial expenditure. Therefore, the establishment of a scientific fiscal expenditure performance evaluation system is the basis for accurate, objective and fair evaluation and measurement of fiscal expenditure performance. Western countries have a long history of research on the performance evaluation of fiscal expenditure, and our country is in its infancy. This article is the entry point of comparative analysis and experience reference on the performance evaluation of fiscal expenditure at home and abroad, and through the research on the performance evaluation of fiscal expenditure. To explore the basic ideas and technical methods of financial expenditure performance evaluation to promote the establishment and improvement of the financial expenditure performance evaluation system in my country as soon as possible, combined with the operation of the system, analyze the difficulties of carrying out performance evaluation work, and propose countermeasures to solve the problem.

Keywords

Overall expenditure, Administrative institutions, Performance evaluation