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The Study on Performance Management of China’s Public Expenditure

Author: ZhouYingJie
Tutor: ZhangMing
School: Southwestern University of Finance and Economics
Course: Finance
Keywords: Public spending Performance Management Performance Evaluation Performance Budgeting
CLC: F812.45
Type: Master's thesis
Year: 2008
Downloads: 111
Quote: 1
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Abstract

With the economic and social development, the size of government is ever-expanding, increasingly wide range of government public finance expenditures, expenditures increasing scale. However, in a certain period of time the government's fiscal income is limited, how to use the limited financial income taxpayers to provide the best public goods and services, and become taxpayers most concerned about the issue. From the beginning of the last century, with the rise of \Its use is an important reform in the field of public administration of the entire government. Greatly promoted the economic globalization in the 1990s budget management reform in these countries, because these countries deeply aware of the environment of economic globalization, the international competition is not only competition between enterprises, or government between the competition. The efficiency of government management is increasingly becoming an important factor to affect the international competitiveness. Governments have adopted a budget reform, to promote the effective use of public resources, thus boosting the efficiency of the entire government run, and ultimately enhance their international competitiveness. Practice in developed countries from the Western point of view, the effect of performance budgeting is obvious, it is effective in promoting government reform, control the budget deficit and government debt, to meet the direct target of the national budget reform. At the same time, on a global scale, many developing countries have begun to emulate developed countries, the implementation of performance budget reform in the country. In addition, the government, as commissioned under an obligation to ensure that public spending on the economy, efficiency and effectiveness, that provide the best public goods and services at the lowest cost to taxpayers; taxpayer as a supervisor right through understanding of the situation of public spending, the activities of public spending to put forward their views and suggestions, and to promote public spending to the maximum extent possible to meet the common needs of the community. This requires the establishment of a public expenditure performance management system the taxpayers how understanding and monitoring of public spending? Public expenditure performance management system put up a \Performance management of public spending is the main trend of the modern financial management theory and practice, it is equally applicable in our country. The Western developed countries, advanced management concepts combined with China's national conditions and explore suitable for China's reform measures has been one of the main path of China's economic reform. The real situation of our public administration, fiscal reforms carried out by the long period of time mainly in the area of ??income distribution, fiscal expenditure management reform has seemed seriously lagging behind budget as a result of the traditional system is not standardized, soft budget constraint, fiscal spending efficiency of the problem has been not been able to put on the reform agenda, leading to the formation of a set of traditional system management mode, management structure and management means, and continuity down in many ways, the financial sector has long heavy income, Light expenditures, management weakening drawbacks still exist, we can say, public expenditure management is the weakest link in the entire financial management. Therefore, the center of gravity of the financial management the past revenue management should transfer to both revenue management and expenditure management, expenditure management and pay more attention to. Public expenditure management is the focus of financial management, and is also the key to the construction of the public finance system. Implementation of public expenditure performance management, not only can improve the target evaluation system, strengthen financial macro-control, guide and regulate the financial management, but also allows taxpayers to monitor the use of public spending in government departments and information through the network, or the people's congress system make appropriate comments and suggestions on the government's public spending activities. Therefore, the strengthening of public expenditure management from the perspective of performance management has become a hot issue for theorists, but also all around the country to start a pilot practice, to establish a public expenditure performance management system to accumulate experience. This article is written in this context. In this paper, the performance of public expenditure management, aims to establish a performance management system, the management and supervision of the public expenditure, improve the effectiveness of public expenditure, the limited public resources better configuration to work more effectively. The text is divided into the following four sections: The first section describes the management science theory and practice of performance management. This part of the meaning of performance management analysis part of the performance management system and principles of business management; through practical experience at home and abroad, the analysis of the performance management application. Part in the full text of arrangements with Kai under the role of performance management in public spending to be learned. The second part of the analysis of public spending and performance management. First, point out the theoretical basis of the performance management system framework of public spending. Theory of public finance, public entrusted with the economic theory of liability, and the new public management theory is the theoretical basis of the performance management of public expenditures in the draw on the basis of enterprise performance management, establish a performance management system framework of public spending. Followed by analysis of the core part of performance management in public spending - Performance Evaluation System. Performance evaluation system, including the evaluation of the main responsibilities, evaluation, evaluation based on follow the principles of the \Index system construction is particularly important, and is a measure of the performance evaluation of science or not, the size standard of value. The final in-depth analysis of the performance evaluation methods, especially the cost - benefit analysis, and by way of example, the description of the pros and cons of the net present value and internal rate of return method is used in practice. The third part analyzes the Performance Management Practice and Reform of China's public spending. Budding performance reform of China's public spending after the Third Plenary Session of the Eleventh Central Committee, then now, although in the initial stage, but also fruitful, performance appraisal system has been initially established. In practice, the performance reform the legal system to protect the weak, the lack of a clear regulatory agencies, the evaluation system is imperfect indicators and methods, the evaluation result of the lack of binding and Information Statistics unsound theory and practice in the future gradually resolved. In addition, this part of the introduction of Nanjing boutique drama performance evaluation, for example, outlined the various steps of the performance evaluation of this project, evaluation of the positive role of the lack of evaluation. Case empirical analysis to deepen understanding of the performance evaluation. The fourth part of the proposed measures to strengthen the management of public expenditure performance. First, to improve the performance of public expenditure management system system. This system includes the legal system and performance management regulations, including rules and regulations is the key. Rules and regulations established based performance management system, including the development of performance plans, good performance communication, improve performance evaluation and performance feedback four parts. Second, we must implement performance budgeting. Performance Budget reflects the results of thinking that happens to coincide with the idea of ??performance management. Rub it into the performance evaluation, public resources can be effective configuration to improve the effectiveness of spending in the budget preparation, budget execution and final accounts. Finally, to improve the performance evaluation supporting reform measures. Supporting measures in accordance with the requirements of the performance evaluation information, the use of the network system, the establishment of public expenditure performance evaluation repository; binding by strengthening the system construction, hardened evaluation; reference to foreign experience, implementation of public expenditure in line with the principle of distribution of the easier issues first Performance evaluation work. The main contribution of this paper is in three aspects: First, the theoretical research, learn from the management, performance management system, on the basis of previous studies, enriched the contents of the four components of the public expenditure performance management system, and not only performance evaluation of public spending is limited to research; using empirical analysis, not only to illustrate the problem of how to choose the cost - benefit analysis, net present value and internal rate of return method in practice, and the introduction of quality drama projects to Nanjing performance evaluation, for example, an active role in evaluation of this evaluation is inadequate; Third, from the level of the specific operation and proposed enhanced performance management system, the system measures has important practical value.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Financial income and expenditure > Expenditure
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