Research On Index System Of Urban Afforestation Fiscal Expenditure Performance Evaluation

With the expansion of the financial revenue and expenditure scale year by year and thetransition of the financial function since the reform and opening up, the financial expendituremanagement relatively lags behind, which has become the main factor restricting ourcountry’s financial stability and efficient operation. Financial expenditure performanceevaluation refers to an effective method which is in accordance with the benefit, efficiencyand effect principle of the government behavior and takes the comprehensive index systemand standard behavior which considers the cost-benefit analysis of the government behavioras a core as a basis. The method can make a scientific, objective and fair measurement andcomprehensive judgment for the financial expenditure cost and benefit. In China, althoughthe individual performance appraisal has a long history and a set of scientific and standardevaluation index system for the enterprise performance evaluation has taken shape, thefinancial expenditure performance evaluation has not yet received enough attention, lacks ofsystematic theoretical guidance, and is aimless and optional. Due to the complexity of thefinancial expenditure, it will be a long-term and arduous work to evaluate the entire financialexpenditure performance. So a feasible way is, according to the National TreasuryDepartment policy, to start from a certain expenditure field to evaluate and seek a significantbreakthrough.With the acceleration of China’s urbanization, the increase of population and thedeterioration of the environment, people have become more and more aware of thesignificance of strengthening ecological afforestation construction to promote economicsustainable development. At the same time, the expenditure of urban afforestationconstruction also increases gradually. The performance of the public finance to urbanafforestation construction also has become a concerned issue of all social circles. This paperattempts to research the financial expenditure performance evaluation deeply andsystematically to find out a set of basic ideas and technology methods which are suitable forurban afforestation construction financial expenditure performance evaluation to promote the establishment and perfection of a scientific and normative financial expenditure performanceevaluation system as soon as possible. First of all, the paper will analyze and discuss thefinancial expenditure performance evaluation theoretically. Secondly, the research is going todesign the urban afforestation construction financial expenditure performance evaluationindex system and establish a set of method system for performance evaluation. Using themethod of quantitative and qualitative analysis and basing on AHP （Analytic HierarchyProcess） and DELPHI, the article makes the weight number of indicators, and with ECM（Efficiency Coefficient Method） they are been in zero dimension processing. Finally, theresearch of Langfang City to be built with the urban afforestation construction fiscal funds isin the evaluation pattern, which is erected in the paper. And this indicates the practicality ofsystem.