On the premise of clarifying the definition and objectives of fiscal development，this report takes the Chinese fiscal theory as the core guiding ideology and draws on some ideas of western classical fiscal theories. Besides，according to the operational characteristics of national fiscal activities and on the basis of traditional fiscal research paradigm of revenue，expenditure，balance and management，this report further summarizes and refines fiscal activities into five aspects：fiscal operation，fiscal stability，fiscal equality，fiscal governance and fiscal potential，and builds a set of international fiscal development index system that can be compared internationally and applied domestically. This report also gives a detailed description of the theoretical logic of the indicator system construction，the meaning of indicators at all levels and measuring and calculating method of the index.