The Construction of County Public Expenditure Performance Evaluation System in China

Research on county public expenditure performance evaluation system, not only create conditions for more effective, results-oriented performance budgeting reform, but also provide direction of enhancing the capacity of public services for the grass-roots government. This paper attempts to construct the county public expenditure performance evaluation index system, in order to objectively evaluate the county public-sector expenditure performance, on this basis, and provides countermeasures and proposals of improving the performance for county public expenditure.