The Design And Application Of Local Government Fiscal Expenditure Performance Evaluation Indices Database System

Nowadays, China attaches great importance to the construction of the modernfiscal system. The Eighteenth National Congress of the CPC advocated promotinggovernment performance management. The Eighteen Session of China also attachedgreat emphasis on performance concept. Modern national governance completelyemphasizes the spirit of contract, the concept of market, law consciousness, and it alsopays more attention to the fairness of public participation, performance concept andresults-oriented. Public Finance is the backbone of modern state governance system.The establishment of modern fiscal system, motivating the initiative of both the centraland local governments, ensuring the quality of service for the socialist modernization,governments at all levels must ensure the fiscal expenditure efficiency. The constructionof scientific and standardized indicator system of performance evaluation is animportant part of the performance management of fiscal expenditure, and the guaranteeof transparent budge and higher efficiency.Under the background of the establishment of modern fiscal system in China，This paper starts with the definition of local fiscal expenditure performance evaluation,and on top of that,learning from foreign advanced experience, absorbing the domesticachievements, combined with the problems of the construction of China’s local fiscalexpenditure performance evaluation, aiming at exploring the construction of the systemof local government financial expenditure performance evaluation system. Thus we canprovide methodological guidance and technical support for local fiscal expenditureperformance evaluation, and for that matter, higher local governments’ fiscalexpenditure efficiency and improving the government ruling ability and credibility oflocal governments. The second part of this article, starting with the basic definition oflocal governments fiscal expenditure performance evaluation, mainly introduces theconcept of local governments’ performance evaluation of financial expenditure, thedevelopment practice of the fiscal expenditure performance evaluation of localgovernment in China and the current problems of local fiscal expenditure performanceevaluation in China. The third part mainly introduces the main content of localgovernments’ fiscal expenditure performance evaluation index database system, and thespecific methods to construct the index database of fiscal expenditure performanceevaluation for local region. This paper introduces the improved SMART Method and the Delphi Method. The fourth part elaborates the data processing of index database oflocal governments’ fiscal expenditure performance evaluation. The data processingcontains the dimensionless of indices, including the quantitative indexes and thequalitative indexes, the weight setting of indexes and the determination of evaluationstandard, including the quantitative indexes standard and the qualitative indexesstandard. As for the weight setting method, we mainly introduce the Delphi Method andthe Comprehensive evaluation method. The fifth part mainly introduces the showingmethod of the results of the government budget expenditure performance evaluation.The last part takes the fiscal expenditure performance evaluation of XX localgovernment, one city of Jilin Province, as an example, and put the systemic method oflocal governments fiscal expenditure performance evaluation introduced above intopractice, a case of application in XX city of Jilin province.At present, Chinese governments at all levels actively construct the performanceevaluation system of financial expenditure and accelerate the implementation of it. Theauthor hopes that the construction and application of the research done in this paper forfiscal expenditure performance evaluation index system of local government canprovide reference for the construction of modern fiscal system in China and localgovernments to implement the modern finance evaluation performance.