Research On Performance Evaluation Index System Of Local Fiscal Expenditure Based On Balanced Score

Nowadays,China's economy is in the period of "three-stage superposition".In response to this complicated development environment,our government has put forward some countermeasures,such as promoting government performance management and further reforming the financial system.The reform of the financial system is beneficial for our government to better improve the economic efficiency and effectiveness of fiscal expenditure in the case where the financial revenue is limited.The construction of local government financial expenditure performance evaluation index system is the key link of fiscal expenditure performance management,but also the guarantee to further promote the budget management,improve the utilization rate of funds.Based on the current development situation of China's economy,this paper draws on the domestic and foreign scholars of theoretical research results and the current status of domestic financial expenditure performance evaluation and the existing problems,introduce the balanced scorecard theory into the performance evaluation of fiscal expenditure,and explore the performance evaluation index system so as to provide some reference for the continued development of China's financial expenditure performance evaluation.In the first part,this paper introduces the background of the research,the related theoretical research results,the main methods and innovations of this paper.In the second part,the author introduces the theory of Balanced Scorecard,the performance evaluation of local fiscal expenditure,and the methods to be used in the empirical analysis.In the third part,this paper mainly analyzes the characteristics and problems of the performance evaluation of the local government financial expenditure.The fourth part,based on the Balanced Scorecard theory and indicators of the design principles,build local government financial expenditure performance evaluation index system.In the fifth part,the performance of Shenyang's financial expenditure is evaluated and evaluated by cluster analysis,analytic hierarchy process and fuzzy comprehensive evaluation.In the sixth part,the corresponding countermeasure is putted forward according to the result of the Shenyang financial expenditure performance evaluation.At present,our local governments attach great importance to the performance evaluation of fiscal expenditure,I hope this article on the performance of local fiscal expenditure performance evaluation index system analysis can provide reference for China's fiscal system reform and local government financial expenditure performance evaluation.