A Research Of Building The Evaluating Index System Of Local Government’s Performance On Financial Expenditure

As an important part of the local government’s daily activities, financial expenditure plays a significant role in the functioning of local government. The evaluation of performance, with the emphasize on the financial expenditure performance as its core, is a major method to manage the financial expenditure which forms a target-oriented estimating idea and measurement, and further more to improve the efficiency on ho the local government’s fund is used and promote the service level to the public.In the whole evaluating system, the index system is the initial part. When the management of financial expenditure revolution takes place, it is an urgent need to build a well-functioned evaluating index system of local government’s performance on financial expenditure. It is also of great significance to promote the efficiency and optimize the structure on financial expenditures, as well as to ensure the maximum utilization of the financial function. Taking into the consideration of the input, output and the process in the local government’s financial expenditure activities, through the three aspects of comprehension, departments and the projects, we attempt to build a scientific, comprehensive and multi-layered indicator system of financial expenditure in order to provide a complete index system and a reference for both theory and practice on the evaluation of local government’s performance on financial expenditure.