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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Article
Author(s)
Lihong Li
Miaoyan Li
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DOI:10.17265/1537-1514/2017.07.006
Affiliation(s)
Jianghan University, Wuhan, China
Ministry of Finance, Beijing, China
ABSTRACT
Based
on the logical model of the traditional performance evaluation index system
framework, this paper sets out the key performance factors of the four
indicators from the logical analysis framework of
“input-process-output-influence” and designs a set of local government debt
performance evaluation index system formed by four layers including 36
indicators. On this basis, it is proposed to change the past budget
implementation practice of conventional audit, to strengthen the debt budget
performance audit. The introduction of the results-oriented budget would be
helpful for supervision and monitoring results of the use of local government
bonds that are raising funds from multi-field channels. Guaranteeing and guiding
the financial funds can invest in people’s livelihood and meet public opinion,
while affording a more comprehensive study of local government debt management
performance.
KEYWORDS
local government debt, performance evaluation, index system, debt budget management
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