Speech Title:

Basic paradigms, cases and trends of financial expenditure performance evaluation

Abstract:

Paying attention to the performance evaluation of financial expenditure is an important embodiment of implementing the comprehensive budget performance management. At present, financial expenditure performance evaluation focuses on post evaluation, which is divided into two paradigms: qualitative evaluation and quantitative evaluation, but there are great differences in evaluation methods and evaluation index system. Through the introduction of two cases of financial expenditure performance evaluation, this paper makes an in-depth explanation. On this basis, it points out the development trend and focus of performance evaluation of fiscal expenditure in the future.