The Research Of The Performance Evaluation Of Local Government Budget Expenditure

Government performance assessment evolved from the new public management in the Western developed countries,is the core of government performance management(GPM),and it witnessed a development from the theoretical exploration to practice and popularization during decades in China.With the further practices of the government performance assessment in China,some applications in the field of segmentation have gradually become the main research,and the main objects of this study is the performance evaluation of local government budget.Since the 18 th National Congress,the modernization of state governance has gradually become an important guide for the construction of the government at all levels in China.The change from "state management" to "state administration" is an inevitable trend in the renewal of modern government governance,and the goal "national governance modernization" is to reflect the new understanding of the Chinese government in the process of public management.Through the combing of the concept of national governance modernization,this research explains the basic problem of national governance modernization-governance subject,governance mechanism and governance effect for clarifying the relationship between national governance modernization and government performance assessment.The fiscal budget and expenditure is related to the government action,and it is also the basic guarantee and necessary condition that the state will be realized at all levels of society.However,there are still a lot of problems in the government budget management system in China.This paper takes the most important expenditure segment of the budget management to carry out the whole process of performance evaluation.Taking the performance evaluation of the new rural cooperative medical fund in Lanzhou as an example,the paper analyzes the internal mechanism of the performance,determines the "Pipeline Model" of the performance evaluation of the local government budget,and builds the local government under the guidance of the local government.Basis on budget expenditure performance evaluation system,this research discuses the process of modernization of national governance budget performance evaluation of the predicament and strategic choice.In this paper,the application of structural equation mode(AMOS)has great application value in the government performance evaluation.Through the application of evaluating "Participating Farmers' Satisfaction" in Lanzhou New Rural Cooperative Fund's Budget Expenditure Performance Evaluation System,it introduces the import,data analysis and results feedback of the application of structural equation mode,which mainly uses the method of confirmatory factor analysis.