A Study On The Risk Management Of Budget Evaluation In L City Cultural Heritage Park

Budget review is an important part of fiscal budget management.As the auditor of fiscal budget,it plays a pivotal role in controlling financial operating costs.L city cultural heritage park as a government agency,the current budget review work still has some urgent problems: intermediary company management confusion,design quality is not high,Visa changes are numerous and so on.On the one hand,studying the budget review of L City Cultural Heritage Park can reduce the pressure on the use of financial funds.On the other hand,it can do a good job as a government helper and make suggestions and suggestions for the government.The research object of this paper is the budget evaluation risk management system of L City Cultural Heritage Park.Since L City Cultural Heritage Park has not established a budget review risk management system,the author has constructed a new risk management system based on risk management theory and combined with certain research methods and work experience.First,the budget review risk was reduced from 23 items to 16 items by Delphi method.Then the risk was evaluated by AHP and fuzzy analysis method,and the risk weight was determined.After a series of analyses,the author found that the system of the evaluation unit itself was flawed,and the management of the intermediary unit was not as strong as it was.The second was that the design unit was not adequately prepared for investigation and design,and then the design changes and Visa fraud risks were used.Design changes and on-site visas are not specific,the format is not standardized,the submission data is incomplete,and the proportion of supplementary data is also higher.In view of this,the author believes that the sound evaluation management system is fundamental,and strengthening the management of design and construction units is also the focus.It is believed that through this series of measures to promote the evaluation status of the L City Cultural Heritage Park will be improved,and the evaluation efficiency will be greatly improved.