Study On Performance Evaluation Of Fiscal Expenditure Items Based On AHP-EW

In the past,the performance evaluation of fiscal expenditure in our countr y focused on the problem of capital seeking and ignoring the management and performance.Some departments competed to set up special and competing fund s.As a result,the items and the scale of fiscal expenditure continued to increa se,the financial capital gradually precipitated and solidified,the efficiency drop s.In 2003,the financial department carried out the performance appraisal pract ice of fiscal expenditure.In recent years,the reform has been deepened.Projec t expenditures appraisal,sector overall appraisal and expenditure appraisal have become the focus of current performance appraisal practice and research.This paper firstly introduces the background and research situation of the performanc e appraisal of financial expenditure,expounds the meaning of the performance appraisal of financial expenditure and the significance of establishing the perfor mance appraisal system,and clarifies the purpose,significance,method and trai n of thought of this article.Then this article constructs the index system of pe rformance appraisal of financial expenditure from two aspects of index setting and weight.Combined with the characteristics of financial expenditure items an d the principle of setting indicators,we set three levels of indicators.Secondly,using the subjective and objective weight determination methods combined wit h analytic hierarchy process and entropy method to calculate the index weights of the financial expenditure items.Finally,through data collection,the project of million people in A county was taken as the research object,and the calcul ation and evaluation were reformed.According to the results of the analysis,th ere are suggestions for the employment projects in A county and the improve ment of the performance evaluation index system.