Research On Performance Evaluation Of Local Fiscal Expenditure Based On AHP Theory

With the development of society and economy,our government has realized the importance of financial expenditure performance evaluation,In recent years,the Chinese government has strengthened the theoretical research on the performance evaluation of fiscal expenditure on the one hand,on the other hand,it has carried out the practice of performance evaluation,These researches and practices have played an important role in strengthening the management of public finance and constructing the public service government.But objectively speaking,the performance evaluation of local government expenditure in our country is still not perfect,there are many shortcomings,research on local financial expenditure performance evaluation in China still stays at the system level,the Ministry of Finance issued on the performance evaluation of the file is not on the local government to the specific implementation of performance evaluation of specific measures for local government the work is difficult to carry out performance evaluation.On the one hand,in the current fiscal decentralization system in our country,the allocation of financial resources and tasks of central government and local governments bear different,so the local government focus on the performance management of fiscal expenditure evaluation work should also focus on performance management and central difference.How to determine the focus of the work is a pressing matter of the moment,on the other hand,the local government in the construction of performance evaluation system often encounter difficult problems,it is difficult to objectively and evaluate the performance of weight;therefore,clear the local government fiscal expenditure performance objectives,priorities,has very important significance to determine the method of performance evaluation index weight.The paper summarizes the public finance,performance evaluation,analytic hierarchy process AHP related theory,introduces the connotation and extension of fiscal expenditure performance evaluation,performance evaluation,the connotation and extension of the basic theory,public finance theory,principal-agent theory,cost benefit theory and the new public management theory.Secondly a lot of financial revenue and expenditure data comparison through the analysis,put forward the "fiscal expenditure of local government performance evaluation work should be focused on local government fiscal expenditure performance evaluation project,and project funding sources for the local government to the financial" point of view.Because of the local government in the implementation of performance evaluation,it is difficult to find a method to set the weight coefficient of the indexes,this paper introduces four kinds of methods,the weight coefficient analysis of the advantages and disadvantages,and the four methods and the local government performance evaluation practice,finally chooses the optimal scheme-AHP analytic hierarchy process,And with KAIFENG as an example,a set of performance evaluation and weight coefficient of practice has proved that the analysis method using qualitative and quantitative measures of the level of AHP,through a simple comparative analysis to many complicated problem,to solve the setting problems of local fiscal expenditure performance evaluation weight coefficient is feasible.