Establishing A Performance Evaluation Indicator System Of Fincancial Expenditure Of Yunan Nan Governmnet

With the development of public finance, irregularity of traditional mode of public finance funds management-valuing an allotment, sighting management becomes obvious than ever before. Public finance funds were diverted to any other purpose at some times. There are many results of the phenomenon, such as the waste of a great deal public finance funds, the exaltation of government administration cost and so on. It's very important for reform of pubic finance to raise an use efficiency of public expenditure. Taken this reality into consideration, the article has made an empirical research on establishing a performance evaluation indicator system of financial expenditure. First, it tells something about the background and current situation of the research on this subject with the method of performance management in the western. Simultaneously, it makes a systematic elaboration on the significance of establishing an evaluation system, and the clears up the main content and it thinking way. Second the paper sets up the hierarchy structure classified by fiscal outlay and establishes systems of indexes of fiscal expenditure performance assessment, standard, Basing on AHP and DELPHI, the article makes the weight number of indicators, and with ECM (Efficiency Coefficient Method) they are been in zero dimension processing. With is erected in the paper. And this indicates the practicality of system. Finally, this research makes suggestion from views of strengthening system construction of performance appraisal data base, introducing the appraisal index and system, practicability and realism.