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At present, China is in a critical period of social transition . Social transformation requires transformation of the government , asked the Government to conduct a performance revolution , save treatment costs . Problems and contradictions in China's current administrative efficiency is not high , mainly reflecting in fiscal performance issues . From the reform of the financial performance in the public service-oriented government theory , the modern development of public service-oriented government theory , the reform of the administrative performance has a new exploration . The United States , the United Kingdom , New Zealand , has since the 1950s , especially the late 1990s to implement a series of successful reform has had a positive impact on China . Foshan , Jiaozuo , Wuxi and Hainan has actively explored Improving Administrative Performance reform focused on the reform of the financial performance , financial performance management mechanism reform as a breakthrough to control administrative costs . But over the existing reform also exist some problems worthy of study , both theoretical understanding of the problem , another problem of program design and promote the program . In this paper, based on the general principles of the administration , focusing answer and solve real-world problems , the reform of financial performance as the cutoff point , deepen and improve the general idea of the reform of local government finance performance management , countermeasures and policy recommendations : to deepen the financial performance thinking and understanding of the reform , improve the system design to strengthen the construction of the relevant laws and regulations , and norms of the path and the operating mechanism and the establishment of a unified scientific evaluation indicators and methods , strengthen the leadership cadres accountability system , etc., so that the performance reform become important to help push forward the reform of the administrative system thruster .
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