Research On The Methods Of Public Finance Budget Project Judgment

With the establishment of China’s socialist market economic system, the functions and work scope of the government has undergone major changes. In this way, the finance functions have been also adjusted and the budget management was more and more attentioned. According to the public finance system, the budgetary judgement should be strengthened and the finance investment should be oversighted. Therefore, the finance budget project judgement methods which were corresponded for the judgement charactistic in China, have to been integrated and optimized to supported the finance budget management so that the public finance would play an more active role in the society development.In the procession of the public finance budget project judgement, the factors involved were of various types. The finance budget project judgement was originated the assessment of financial investment. According to the analysis on the financial investment generation, process, status quo and problems, the issue was proposed for this paper. The finance budget project judgement covers the following theory: public management theory, principal-agent theory, matter-element model theory and integratation method, evaluation method etc. Based on the decision-making and evaluation system in developed countries, the seven factors affecting the finance budget project judgement were classified to three parts. With the procession analysis, the ’five-element’ method was introduced to the finance budget project judgement. This method involves subjects, objects, purposes, methods, and environment during the judgement procession. This method was established to integrate the seven factors and to realize the systemical financial project judgement. Based on this procession analysis, this paper provided the reform ideas for the finance budget project judgement.According to the judgement mechanism analysis, the integrated judgement methods were required to meet the standardized procession, the various assessment methods and multiple factors. Based on the the set-valued statistics and the procession analysis, the integrated model was established to cope with the judgement methods. To realize the set-valued integrated model, this paper analyzed the mathematical model of set-valued statistics. The weight-adjusting idea, the balanced degree of the indicators, the different number of the participants were gradually introduced and realized in the comprehensive integrated model in the build process. In this way, the charactics of the finance budget project judgement were also considered in this model, such as how to integrate the multiple experts’view, how to consider the idea during the procession, and how to assess the experts’ effect in the reasoning procession. Specifically, the integrated model based on the set-valued statistics was proved by an example of the financial project judgement. The integrated model for finance budget project judgement based on set-valued statistics adapted the integrated method to the project judgement, realized the comprehensive system for project information and played an important role to improve the effectiveness of the budget judgement. This model also realized the innovation of the project judgement method.The innovation in this paper mainly includes three aspects:(1)This paper proposed the’five-element’ analysis method for the public finance budget judgement. The’five-element’ analysis method involves the judgement subjects, objects, purposes, methods and the environment, related with all the affected factors. This method solved the following problems in the judgement procession: who judge the projects, what will be judged, what will be achieved after the judgement, how to finish the judgement and the whole project judgement environment. With the above clear answer, the finance budget project judgement would be realized to improve the quality and efficiency.(2)This paper proposed the weight-adjusting idea to the comprehensive assessment of the project judgement. The weight-adjusting idea reflected the actual judgement procession and the experts’actual weight during the judgement. This idea realized the dynamic thinking process when experts make decision for the final conclusion.(3)This paper established the integrated model based on the set-valued statistics for the public finance budget judgement. The set-valued statistical methods were adapted to the information integration for the judgement. Therefore, the range of evaluation for the projects would be reflected in the index-value for the judgement system. What is more, the range of evaluation meets the mode of thinking and reflects the actuall value of the projects when experts arrive at the concluan after alyzing the information of the projects. This paper adapted the weight-adjusting idea to the integrated analysis model, introduced the experts’ judging-score quality to the weight and realized the information integrated-analyzing. Some special situation was also considered in this integrated model, such as the different project corresponding to different numbers of the projects in the same judgement. With the help of the weight-adjusting, the balanced degree of the indicators was also realized in this model to improve the objectivity and normative of the conclusion.