Aiming at the question of "who is the best evaluator," this paper makes a
stakeholder theory based analysis of the evaluator
of the government
performance, and then offers a principled norm to be followed by the evaluators and a model of choosing the best evaluator. By analyzing the performance evaluation of particular borough-county level government
organization, which is based on three rules:accuracy, capability and cost, the paper shows that as a stakeholder to local government, the public is not the best evaluator because they may have such disadvantages as information inadequacy, high cost of evaluation and subjective bias. By contrast, local governments have access to information, but it′s hard for them to control the man-made increase of evaluation cost. As for the people′s committees, they are more rational than the public, but it′s difficult for them to conduct an accurate evaluation. Comparing with the mentioned evaluators, academic organization, though not a perfect evaluator, has more advantages in evaluating the performance of local government.