Research On The Performance Evaluation Of Department Overall Expenditure From The Perspective Of Accounting Supervision ——Taking D City’s Health Supervision Department As An Example

Health supervision is an important guarantee for safeguarding people’s health rights and interests,maintaining the order of the medical and health industry and building a healthy China.In the prevention and control of COVID-19,health supervision departments play a very important role in the supervision of public places,fever clinics and other high-risk areas.With the financial departments continuously increasing the investment of health funds,it is of great significance to strengthen the performance management of health funds and evaluate the performance of health supervision departments.At present,the research on the health supervision department mainly focuses on the archives information construction,human resources and other fields.Although there are some research achievements on the performance evaluation of the overall expenditure of the department at home and abroad,most of them are similar research ideas,research methods and evaluation framework,and there are strong limitations.How to strengthen the overall budget management in the field of health,better manage and make good use of health supervision funds has become a problem worth paying attention to.Overall spending in this article,through inductive department performance evaluation research present situation,combining the function of health supervision departments,from the perspective of accounting supervision,design the evaluation index,design input,process,output and effect to the whole process of constructing performance evaluation system of health supervision department overall spending,in budgeting,internal control environment,capital management,asset management and so on to strengthen accounting supervision,In order to better reflect the overall performance level of health supervision department.In order to ensure the professional and scientific nature of the evaluation indicators,the expert consultation method was used to screen the preliminary indicators from the importance,comparability and availability,and finally determined the overall expenditure performance evaluation system of the health supervision department,including4 first-level indicators,8 second-level indicators and 22 third-level indicators.BWM method was used to assign weights to the indexes and determine the scoring criteria.Finally,the health supervision department of D City is taken as an example to conduct selfevaluation of the data from 2019 to 2021,analyze the existing problems in performance management and put forward suggestions.The innovation of this paper lies in the innovation of the research object of the performance evaluation of the whole department expenditure and the innovation based on the perspective of accounting supervision in the performance evaluation research.The study of this paper is helpful to improve the performance management level of the overall expenditure of the health supervision department,and provides useful reference for other areas of the health supervision department to carry out the overall expenditure performance evaluation practice.