中文摘要：

本文分析了地方政府绩效评估体系的内涵及其路径选择的实质，并从自上而下绩效评估与自“下”而上绩效评估两类活动的角度，勾勒了目前地方政府绩效评估体系的现状和发展趋势，提出通过调整评估系统的构成要素组合来发展与完善地方政府绩效评估体系。以福建省绩效评估体系的演进为例，指出发展地方政府绩效评估体系的可能路径在于，通过平衡参与评估各方的利益需求，充分发挥政府内外各个利益相关者的作用，运用综合评估标准，由各方协商确定评估指标的权重，谨慎使用评估结果，从而改善整个评估体系的绩效。

英文摘要：

This paper analyzed the meaning of local government performance evaluation systems and its path choice, described the characteristics of it with two evaluation activities which are called Top - down and Bottom - up evaluation, and concluded that changing the system elements is a way to achieve the function of Local Government Performance Evaluation System. The paper also discussed practices in FuJian Province. However, it＇ s better to balance the different needs, to allow external and internal stakeholders to join in appraisal, to make comprehensive performance standards ,weight to make indicators more accurately by stakeholders＇ deep discussions, and also to use the evaluation result to give adequate pressure on lead ers. These may enhance the evaluation system performance.