| In recent years, with the performance management of fiscal expenditure and government information disclosure work of the fiscal expenditure performance evaluation gradually into public view. Government procurement is an important part of the financial expenditure management, has become a hot research topic in the performance management of fiscal expenditure on the development of performance evaluation.At present, China’s local governments to carry out the performance evaluation of government procurement is still in the exploratory stage, there are still many places not really carry out the work of performance evaluation of government procurement, and is the single financial index or simple performance evaluation of government procurement results were evaluated and few places a performance goal as the core by multi dimension and multi-level performance evaluation, also has not formed the unified and scientific evaluation index system.This paper choose X city government procurement as the research background, the literature review method, field survey method, comparative analysis method, expert consultation method and on Balanced Score Card as the basic tool, set up a financial and procurement related parties, business processes and business development of four dimensions, through theoretical analysis, summarized the practice and existing research results of refining way chose twenty important government procurement performance evaluation index, and build out with the interconnectedness of government purchasing performance evaluation index system. To ensure the effectiveness of the evaluation index system, the research on the new, old two evaluation methods respectively for X city government procurement to carry out performance evaluation, through the contrast analysis pointed out that current performance assessment model in the presence of one-sided and misleading. To verify the feasibility of the Balanced Scorecard in government management, and pointed out that "capital budget savings rate", "compatible with the construction of a unified government procurement evaluation platform" for the importance of government purchasing performance evaluation, thus the future government procurement work and government procurement process reengineering provides a useful reference. |