本文参考国外相关文献,并结合中国实际情况,构建了地方政府财政责任的度量及综合评价指标体系,并根据指标体系利用2012年31个省(直辖市、自治区)的截面数据采用层次分析法测度了地方政府财政责任情况并对其进行排序,得出了各地方政府财政责任履行情况排名,并对评价结果进行了信度和效度的检验,发现其具有一定的可信度和有效性。 Based on the relevant literature from abroad and combining with the actual situation in China, this paper constructs a measure of financial responsibility of local government and a comprehensive evaluation index system. According to the indicator system, the cross-sectional data of 31 provinces (municipalities and autonomous regions) Local governments and their financial responsibility to sort, come to the performance of the local government’s financial performance rankings, and the evaluation of the reliability and validity of the test, found that it has a certain degree of credibility and effectiveness.