Study on the Construction of the Performance Evaluation Index System of Fiscal Expenditure in China

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.