The basic basis of financial expenditure performance evaluation is: ① relevant laws, administrative regulations and rules and regulations. (2) Performance evaluation work norms formulated by financial departments, competent departments and units. ③ Measures for the management of special funds formulated by the financial department. (four) the functions, responsibilities, performance objectives, annual work plans and medium-and long-term development plans of the competent departments and units. ⑤ Relevant materials of budget declaration of competent departments and units and budget approval of financial departments. The competent departments and units of the project budget declaration and demonstration materials and project acceptance report. ⑦ Annual final accounts report and annual audit report on budget implementation of competent departments and units. ⑧ Other relevant materials.

The methods of performance evaluation mainly include: target comparison method, cost-benefit method, factor analysis method, historical comparison method, horizontal comparison method, expert evaluation method, questionnaire survey method and inquiry verification method.