【Abstract】wWw.shuoshilunwen.com Performance evaluation is a concept in the modern corporate management system. However, with the deepening application of performance evaluation and management in the public sector by many governments in the world, performance evaluation of projects funded by fiscal expenditure has become a critical component in public administration. In China, the performance evaluation system for projects funded by fiscal expenditure is taking shape with pilots going on vigorously.Land resource management has been developing rapidly in China, but no systematic evaluation has been conducted to assess the effectiveness of its management and services, and no effective analysis has been conducted to evaluate the economic and social benefits of land management related projects. This is a common issue among the projects funded by fiscal expenditures. In essence, the situation is caused by the lack of systems of performance indicators suited to different sectors and effective quantitative evaluation methods.In this context, with an aim to improve budget management of land resource departments, better assess the results of projects in land resources field, the paper has developed a system of performance evaluation indicators well suited to land management related projects in a bid to help adjust project structure, enhance financial management, improve efficiency of fiscal expenditures and reach the goals of the government.This paper combines theoretical research and case studies. First, it illustrates basic theories in performance, project management and project performance evaluation. While taking into account some advanced theories on performance evaluation of projects at home and abroad, it analyses the status quo of land management related projects and their performance evaluation, identifies strengths and weaknesses of the current system of performance indicators applied in land management related projects. In response to the issues observed, it has used balanced scorecard to develop a system of indicators which combines generality and specificity. Delphi method is then used to determine weights of indicators. And finally, the new system of indicators is tested through some typical land management cases to see if the system is advanced and practical.In the testing, it is observed that the system of performance indicators proposed in this paper has made some progress and innovation in terms of categorization of indicators, contents of evaluation, distribution of weights of indicators, and introduction of human resources management concept in the project. It is an exploration to deepen fiscal expenditure reform, improve project management and allocate social resources rationally. It will facilitate the improvement of the performance evaluation system for land management projects.
【关键词】 财政支出;土地管理项目;绩效评价;指标体系;【Key words】 fiscal expenditure;land management projects;performance evaluation;system of indicators;