A Study On Performance Evaluation For Local Government Public Finance Service

Constructing a public service-oriented government, promoting the equalization of basic public service is the objective need for our economic and social development, the intrinsic request for the construction of the socialist harmonious society, and the important content for the construction of public finance at present. As the major way of local government to dispose resources and implement macroeconomic regulation, the local public finance plays a very important role in improving the public service, realizing the optimal allocation of social resources, and promoting the stable, healthy, orderly development of the society and economy. It has the obvious support and promotion effect to the construction of harmonious society. In addition, with the function of resource disposition and fair assignment, the public finance reflects the government’s policy choice to a great extent. Also, it is the essential factor for local government to realize the government function. The functions of the "service-oriented" government are providing public service and realizing the equalization of basic public services gradually. The transformation of government from the "management-oriented" to "service-oriented" needs the public finance service of local government to be further adjusted and optimized.However, there is no recognized performance evaluation system of local government public service in domestic and abroad, and the related research and practice are not mature enough to form a set of complete examination system. Therefore, in view of our national condition and the practice of local government public finance service, through the establishment of the government performance evaluation system which is oriented with the public finance service, strengthening the restraint guidance for public department and improving the efficiency and level of local government to provide public service is the major standard to examine the local government service and the important safeguard mechanism to promote the equalization of basic public service.The main research content is as follows:First of all, the paper first proposes the research background of local government public finance service to further elaborate the theory and practice significance; through the combing of the related domestic and foreign researches to analyze the weakness of the present research; then determines the research method, research mentality and frame construction; with the public service theory、 performance evaluation theory and the scientific development theory as the theory direction of local government public finance service performance evaluation system, the public service、public finance service、performance, performance evaluation system of local government public finance service and some related concepts are defined, and the performance evaluation system of local government public finance service are elaborated from the aspects of characteristic, function, and pattern.Secondly, the construction of performance evaluation index system and evaluation model of local government public finance service. The paper elaborates the construction principle and flow system and establishes the performance evaluation index system of local government public finance service by following these principle and flows. It also chooses the entropy value method and the fuzzy judgment method to make performance evaluation of local government public finance service and establishes the performance evaluation model of local government public finance service based on the entropy value method and the fuzzy judgment method.Finally, it makes the empirical research of local government public finance service performance evaluation based on the entropy value method and the fuzzy judgment method. This paper chooses the city L in Hunan province as the empirical research object, prepares questionnaire according to the performance evaluation index system of local government public finance service, and collects the data and carries on statistical processing. It makes empirical research of local government public finance service performance evaluation, examines the rationality of index system and inspection model, and proposes the measures and suggestions to perfect the performance of local government public finance service according to the research results.