A Study On The Performance Evaluation Of Local Government's Public Service Financial Expenditure

In recent years,with the comprehensive deepening of reform,to achieve the transformation of the new functions of government and other policies to vigorously promote,as a measure of the quality of government work and financial expenditure effect of the important tools,performance evaluation more and more attention.Eighteen stressed that the promotion of government performance management,the overall realization of the goal of equalization of basic public services.And gradually realize the equalization of basic public services,and on this basis,and gradually form a benefit to the universal public service system is further targeted at the Sixth Plenary Session of the "decision" was clearly put forward.In particular,the relevant content of the financial performance evaluation of public service services,as an important part of basic public services,is a powerful promoter of a well-off society today.It is also a top priority for people's livelihood and building a beautiful China.At present,the research results of local government performance evaluation theory have been exposed,but the research on financial performance evaluation of public utilities needs to be improved,which can integrate Western mature performance evaluation theory and practice.China's current comprehensive construction of well-off society and the realization of the Chinese nation The prospect of the great renaissance of the Chinese dream is not comprehensive enough and in-depth.Therefore,this article from the study of local government public service financial expenditure performance evaluation of this topic background and significance of the proposed interpretation of the reasons for the selection of topics,and then systematically reviewed the relevant topics at home and abroad related literature,This paper introduces the research content,research ideas and contributions and shortcomings of this paper.And then defines the concept of public service and financial performance evaluation,and focus on the relevant theoretical basis.The third part analyzes the present situation of the local government's fiscal expenditure from the scale and the specific structure,and then analyzes the current situation and the analysis of the performance evaluation of the financial expenditure of the public service.The core part of the paper is an empirical analysis of the performance of local government's fiscal expenditure,using factor analysis and cluster analysis.In the sample selection and index processing combined with the new requirements of the service-oriented government,from the compulsory education,health care,public culture three aspects of specific breakdown of the secondary indicators to the National Bureau of Statistics for the past three years as a performance evaluation indicators,The combination of theory and practice on the method,at the same time learn from domestic and foreign advanced professional assessment of knowledge and results in the determination of the weight of the use of analytic hierarchy process,the final empirical results in Jiangsu,Zhejiang and other East China performed well in the northwest of the public sector Service funding level is low,regional inequality to a certain extent,need to rely on national policy support,local financial expenditure on public services should be tilted according to the situation.It is hoped that this article will provide a viable advice and a reasonable response to the government's work on the financial expenditure of public services.