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Abstract: |
Fiscal performance evaluation is an essential part of government financial management and even of public finance. After a brief introduction of research status home and abroad, this essay begins with an analysis of the relationship between county finance and performance evaluation, and then addresses on the county level evaluation system of fiscal performance based on preceding investigations Given the developed evaluation system, the essay continues to discuss the fiscal performance of the 91 counties affiliated to Guangxi Province using factor analysis method and concludes that fiscal performance is mainly affected by fiscal revenue balance, expenditure, increment speed, educational outlay and equality, in view of which corresponding suggestions are put forward.
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