A Research Of The Evaluting Index System Of Local Government’s Performance On Financial Expenditure

The party’s 19 th congress report pointed out that we should speed up the establishment of a modern financial system and implement performance management in an all-round way.As an organic component of our government expenditure,local government fiscal expenditure plays an important role in the development of local economy and society.The full implementation of performance management on local government financial expenditure is an objective requirement for improving the efficiency of financial expenditure,speeding up the establishment of a modern financial system and giving better play to government functions.However,to fully implement performance management for local fiscal expenditure,it is inseparable from scientific and reasonable performance evaluation index system and performance evaluation based on it.Therefore,it is of great theoretical and practical significance to study the performance evaluation index system of local government financial expenditure.Scientific and reasonable performance evaluation index system is the basis and premise of local government financial expenditure performance evaluation,and is also the focus of implementing comprehensive performance management on local government financial expenditure.Therefore,this paper takes the performance evaluation index system of local government financial expenditure as the research perspective,draws on domestic beneficial experience,analyzes the shortcomings of the current performance evaluation index system of local government financial expenditure,and explores further improvement methods,thus providing further guidance for the improvement of the performance evaluation index system of local government financial expenditure.Through literature review and theoretical analysis,this paper believes that relatively perfect research has been made in the construction principles of performance evaluation index system,but there is still room for further improvement in specific design methods.On this basis,this paper first systematically sorts out the establishment and operation of the performance evaluation index system of local government financial expenditure,and introduces the design framework of the performance evaluation index system of financial expenditure in detail.Based on this,this paper systematically expounds the further improvement of the performance evaluation index system of local government financial expenditure according to the levels involved in the performance evaluation index operation,taking the project expenditure performance evaluation index system as an example,this paper uses the principal component analysis method to make an empirical study.Empirical analysis shows that process and result indicators have an important impact on performance evaluation,and this method has made a comprehensive ranking on the performance evaluation of project expenditure in various provinces,thus providing reference for the improvement of performance indicator system among regions.Finally,through the above research,this paper puts forward suggestions for the improvement of the local government financial expenditure performance evaluation index system from the aspects of the selection criteria of evaluation index,the design quality of index and the enhancement of the hierarchy of index system.