1. Economic performance. The emphasis on economic benefits in fiscal expenditure is determined by the public finance function. The resource allocation function of fiscal expenditure is to allocate resources through fiscal expenditure to meet the needs of social public affairs. The economic regulation function of fiscal expenditure is to regulate the total social and economic volume through fiscal policy, and to adjust and optimize the economic structure. Under the conditions of market economy, the market mechanism plays a fundamental role in resource allocation. Due to the shortcomings of the market economy itself, it must be regulated by the government. However, whether it is total regulation or structural regulation, it must be subject to the continuous improvement of economic benefits. Indicators that reflect the economic benefits of fiscal expenditure usually include total expenditure indicators and expenditure structure indicators. The total indicator is an absolute indicator that reflects the overall scale of fiscal funds invested in a certain department or project, such as the total number of science and technology expenditures in a certain year. Structural indicators are relative indicators that reflect the structural status of fiscal expenditures. They include two meanings: first, the proportion of a certain fiscal expenditure in the entire fiscal expenditure; second, the internal structure of the fiscal expenditure, such as administrative operations accounting for the general public expenditure. *Proportion of services, the proportion of public funds in expenditures on goods and services, etc. In the government performance system, economic performance is the fundamental connotation and external manifestation of government performance. 2. Social performance. The social benefits of fiscal expenditure are often long-term, indirect, and sometimes difficult to measure and evaluate in monetary terms. Social benefit evaluation indicators are qualitative indicators used in practical applications. They reflect the social impact of relatively concentrated fiscal expenditures in a certain aspect. They have different social impacts depending on the nature of the expenditure. For example, the impact of education expenditure on the improvement of the quality of the people and the improvement of social atmosphere; the impact of medical and health investment on improving the level of national medical care and meeting basic medical needs; the impact of investment in transportation and other infrastructure construction on the improvement of social labor productivity, etc. Social benefits also include impacts on social politics, social economy and social environment. 3. Ecological and environmental performance. The ecological and environmental benefits of fiscal expenditures refer to the comparison between fiscal expenditures and incomes used to control environmental pollution, renovate land, restore ecological balance, and maintain the human living environment. It is also a non-monetary benefit to a large extent. The impact of fiscal expenditures on the ecological environment includes the impact on natural landscapes, such as government investment in the construction of tourist attractions, parks, etc.; the impact on the natural environment, such as the degree of purification or pollution of the natural environment caused by a certain public expenditure project; The impact of water and soil erosion, such as the impact of cutting down trees on water and soil erosion; the impact on wildlife and other ecological balance, etc. Since the impact on the ecological environment is difficult to quantify with precise indicators in many aspects, statistical data can only be used to quantify the indicators as much as possible, and at the same time combined with qualitative indicators for evaluation. 4. Political performance. Political performance is mainly reflected in improvements in institutional arrangements and institutional innovation. Through institutional innovation, the decision-making mechanism and decision-making costs are improved, and the principles of fairness and efficiency are realized. Including the administrative management system, efficiency of administrative agencies, government functions and decision-making level, people's satisfaction with the government, etc.; the impact on the social economy includes the impact on the income distribution and employment of the whole society, the impact on the industrial structure and layout, the impact of scientific and technological achievements on The degree of application in the production field, the conservation, development and utilization of natural resources, etc.; the impact on the social environment includes the establishment and improvement of social security and welfare systems, the impact on national defense, the impact on the educational environment and cultural environment, and the impact on infrastructure construction The impact on population and labor mobility, etc.