Research On The Performance Evaluation Of Local Government Budget Expenditure Based On Financial Information Disclosure

With the expansion of the scale of Chinese local government budget expenditure and increasing of the fiscal deficit,In order to improve the efficiency of the use of the local government budget and implementing the government budget supervision of the use of funds,it is an important measure to evaluate the performance of the government budget expenditure.However,according to the selection of the performance evaluation index of the current point of view,there is not standardized indicators and qualitative indicators.With the local government requirements for budget information disclosure,it is necessary to implement further supervision of the government budget funds.In order to improve the performance of the government,it is necessary to study the budget performance evaluation.This paper is a comprehensive performance evaluation of the government budget expenditure based on the use of literature research.The specific contents are as follows: firstly,this paper describes the concept of performance budget expenditure performance evaluation,financial information disclosure and related theoretical basis.Secondly,it analyzes the expenditure of local government and regional differences in overall situation of Chinese local government and summarizes the main achievements of performance evaluation of local government budget expenditure in China and the existing the problem of budget performance evaluation index designing,information disclosure and the application of result.Third,according to the existing design of performance index of expenditure budget,it improves the performance evaluation system of local government budget expenditure in China based on the perspective of financial information disclosure.it sets up the index from the five aspects of budget allocation,budget management,economic benefit,social benefit and ecological benefit respectively in accordance with the system,objectivity and operability principles.Then,it puts forward by AHP and improved grey correlation analysis method to determine the combining weights,increasing the scientific of index weights,and then puts forward the fuzzy comprehensive evaluation method of performance evaluation.Fourth,The Daqing municipal government is as an example to verify the feasibility of the model and we can calculate the comprehensive performance score.According to the overall performance score of Daqing municipal government being low,the main reason is that the performance is poor in terms of the budget execution,economic benefit and social benefit.Therefore,in order to improve thegovernment performance,it is necessary for Daqing municipal government to improve the information disclosure of budget and final account,to promote social and economic development and improve the quality of public services.