The Construction Of China’s Local Fiscal Expenditure Performance Evaluation System Based On Balanced Scorecard

With the deepening of reform and opening up forward, our income level more th an doubled, growing social wealth and the increasingly uneven distribution of wealth t o become a part of the social contradictions more acute. So the role of government in t he allocation of resources is particularly important, traditional fiscal expenditure mana gement model has been unable to adapt to the needs of the public.People are increasin gly concerned about the efficiency and transparency of public finances of government work. Also, change the tax system, the business changed to increase the local debt an d other issues so that the financial problems of local governments has been in a state o f considerable pressure, the use of funds in the financial waste, and low resource utiliz ation efficiency and other issues coming up, establish our sound financial expenditure performance evaluation system is imminent.Firstly, from the whole of the paper provi des an overview introduces the background and significance of the study, analyzed th e present situation of research in related fields, starting with the most basic of financia1expenditure performance evaluation theory, outlined the "Performance","Performan ce rating "" local fiscal expenditure performance evaluation,"" cost-benefit analysis " and" new public management theory,"" fiduciary duty regime theory ""3E principle " and other related theories,And introduced China’s current-related processes, applicatio ns, local fiscal expenditure performance evaluation methods, the use of a literature rev iew, comparative analysis, empirical analysis method based on the theoretical framew ork of the Balanced Scorecard on Performance Evaluation of local fiscal expenditure analysis.Through comparative analysis of the status Performance Evaluation of China’ s fiscal expenditure performance evaluation of local and Western state financial expen diture performance evaluation process,learn from Western countries in the field of fin ancial expenditure performance evaluation of the success of the place,the greatest of t he20th century in Western countries, one strategy to create a "balanced scorecard"the ory into the design of fiscal expenditure performance evaluation in the past.Of the20th century, under the Western tide of new public management theory dr iven,Balanced Scorecard is a reference to the work of governments at all levels,public sector,community groups and other non-profit organizations, and played an extremel y important role.Since the21st century,the balanced scorecard was introduced into the country, many enterprises business management modules, and has been a rapid prom otion.Meanwhile, local governments have begun to explore the Balanced Scorecard fo r China’s fiscal expenditure performance evaluation of applications.Based on the Balanced Scorecard Financial economics, internal management, lea rning and growing public satisfaction and four latitude designed a set of performance evaluation and analysis of financial indicators.Finally,in some cases analysis of An hu i Province, according to data availability,the design of each of12indicators across16City, An hui Province,the model analyzed using principal component analysis,empiric al conclusions drawn.