Local Government Fiscal Expenditure Performance Evaluation System Perfect

For a long time, our local governments focus on fiscal income more but on fiscal expenditure less, and pay less attention to the performance management of fiscal expenditure. Although current local fiscal difficulty behaves the lack of local fiscal income, its essentiality lies in the low performance of local fiscal expenditure. With the establishment of socialist market economy and the proposition of establishing public finance, China's fiscal reform has entered a new stage that emphasize on fiscal expenditure management reform. It is an important and urgent task to improve the performance of fiscal expenditure, witch will expedite China's fiscal expenditure management reform, solute all sorts of problems in local fiscal expenditure, and overcome current local fiscal difficulty.This paper elaborated the theory of financial expenditure from the concept and classification in the first. Secondly, from the view of current situation of performance appraisal work, makes researches on applying main index, proposes the standard appraisal procedures and analyzes existing problems in practical work in case study . Finally, this research provides the main ideas of how to improve the work of performance appraisal of so-and-so city's local financial expenditure performance appraisal, makes suggestion from views of strengthening legal system construction of performance appraisal, standardizing the appraisal institutions, establishing the performance appraisal data base, introducing the appraisal index and system.