Based The Cobit Financial Information System Performance Evaluation Study

In recent years, with continuous development of the financial informatization, the government invests heavily on construction of the financial information system. But due to the deficiency of relevant administration system and sufficient decision foundation in sectors like planning, budget, and administration, etc, resources inactivity and low utilization occur. So we should improve the administration and evaluation capacity of financial information system construction, while we are accelerating the development of it.And when it comes to the administration and evaluation capacity of financial information system, an objective, accurate measure and evaluation for the operation, efficiency and effect of the whole system should be done before it. From the experience of developed countries, a mature financial information system performance evaluation system, can effectively solve the financial information system in the running, operation efficiency measure of effect and operation problems, through a series of detailed financial information system of indicators on the performance of a full range of assessment, and the results could be made as a basis of budget decision-making, thus contributing to the financial information system in the direction of the Government expects to effectively promote the further development of financial information. Currently, the financial management informatization is under construction, so it is essential to build a performance evaluation system corresponding to the current environment of China, and in which to free the construction from extensive management.From discussion of the concept and significance of financial information system performance evaluation, this article explains the status and impact of evaluation system insufficiency during the construction of financial information system. And then it combines the COBIT object control system into the development and construction of financial information system with a detailed introduction of COBIT system, and tries to build a performance evaluation index on the basis of COBIT with the advantages and features of it. However, the performance evaluation for financial information system is currently a new project, thus this article makes some initial discussions on the basis of current situation, and the experience from foreign countries, while further research needs to be conducted for more deep works.