地方财政支出绩效评价研究工业工程专业论文.docx

上海交通大学 上海交通大学 MPA 学位论文 地方财政支出绩效评价研究 I II THE RESEARCH OF LOCAL FINANCIAL EXPENDITURE PERFORMANCE EVALUATION ABSTRACT In China, with the reform of national treasury centralized payment system and the reform of the public service card and other public financial management reform, the local public financial management reform is being advanced to depth ceaselessly, in 2011 April, the Ministry of finance has revised Interim Measures for the administration of financial expenditure performance evaluation, officially opened the new round of financial performance management reform. The local government will set off a wave of financial expenditure performance management reform, on the other hand, the local government don’t know how to build the financial expenditur performance management system, in such a context, research on local financial expenditure performance management reform, exploring to how to form a set of feasible theoretical results will be valuable to local government of China. This thesis consists of 4 chapters, the first chapter researched the background and significance of the thesis, according to the domestic and foreign literature, tells the related concepts and theories of financial expenditure performance evaluation, to clarify the financial expenditure performance evaluation and government performance management, tells the relation and difference between performance budget in the conceptual. The second chapter analysis of the current situation of domestic and foreign performance evaluation, such as United States, Britain, Australia and other countries practical application, summarizes its in the principal part of performance evaluation , the performance evaluation index system and the methods of performance evaluation, and as a reference to the comparative study of China in the establishment of local finance expenditure performance evaluation. The third chapter explores to establish the local financial expenditure performance evaluation system of our cou