ZHOU Pu (Department of Finance and Assets Management, IWHR, Beijing 100038, China)

Abstract: Along with the constant progress of the finance and tax system reform and the department budget management, the public pays high attention to the use of fiscal fund in recent years. Therefore, improving the use benefit of the financial capital is a system engineering of the financial management in the water resources industry. Based on the necessity and design ideas of the performance evaluation of water resources financial expenditure, and from the perspective of financial capital movement procedure to set up evaluation index, the evaluating goal is reasonably allocating resources, optimizing expenditure structure, standardizing the financial activities and improving the use benefit of the financial capital, through the comprehensive performance of financial expenditure budget.

Key words: Water resources; Financial expenditure; Performance evaluation; analysis

Published in: Journal of China Institute of Water Resources and Hydropower Research (Vol. 10 No. 1 March. 2012)