View of scientific development (VSD) is tightly connected with view of right government (VRGP) performance; the former leads the latter, but the latter shows and practices the former. The view of right government performance must be established to fulfill the view of scientific development, a scientific government performance assessment (GPA) system needs to be established to set up the right view of government performance. In Report of Government Work in March 5th, 2005, Premier Wen indicted all civil servants should build tightly the view of scientific development and the view of right government performance, and study the scientific government performance assessment system.Performance assessment was carried out commonly in the 80s in many western countries headed by U.S.A and U.K, which put forward constant development of theory of government performance assessment, entered the stage of methods optimization and system consummation at the present. From the 80s, some local governments in our country began to study government performance assessment system, because starting too late, the government performance assessment of our country remains in stage of development, lots of immature problems exists in not only correlative researches but also practices. In basic administrative management construction—government of villages and towns, those researches are even rare now.This paper analyzes theories of GPA, defines and differentiates it with government performance management and government performance audit at first, next introduces GPA research theories and practice experiences of some western countries headed by U.S.A and U.K, then based on large analysis of research materials, interviews and questionnaires, the paper points out questions on process of the GPA of Chongqing municipality, elaborates mainly assessment body, methods and process, assessment index and designing of weight, finally the paper not only gives out corresponding advice and suggestions of establishing GPA system of villages and towns government of Chongqing, but also creates weight distribution for GPA index of villages and towns government based on Analytic Hierarchy Process (AHP) theory. Research conclusion of this paper may promote and develop application of GPA theory in villages and town's government which is the smallest government administrative unit of China, help practice of GPA in villages and towns government move to standard, systematic and scientific way, exerts sufficiently its function in modernization.
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