A Study On The Performance Apprisal Of The Budget In The Public Institution Of The Transportation Department

With the gradual establishment and perfecting constantly of the socialist market economy system of our country, it is an inevitable development trend to set up modern public financial system. It is necessary to carry on the reform to the system of the budget. Basic orientation of the reform is working out department' s budget under the guidance of public financial theory. Department's budget reform is not merely the improvement of the method and means of the budget, even not merely continue to use the basic change from idea to content of preparing method of traditional budget for many years too, and is the revolutionary action of producing basic influence to the whole framework of market economy of our country and basic frame of public finance, restraint , supervision and standardizing of government' s behavior. According to the unified arrangement and demand of the Ministry of Finance, The public institution of the traffic starts the establishment work of department' s budget from 2000.Domestic research in budget mostly lay particular emphasis on how to carry on department's budget reform. And it has very strong reality and urgency that the performance to the budget is managed and appraised. There are external foundations and inherent demands for setting up scientific budget expenditure performance management system. The public institution of the traffic needs a set of science budget performance management system to weigh and compare the cost and result of financial input.This text uses the method of the positive research, regard maritime affairs office of Guangdong as the target, under the guidance of public financial theory, uses systematic theory, hard appraise and soft appraise theory, sets up two performances appraise system from two levels of project budget performance and comprehensive performance of unit budget of maritime affairs and expenditure. And has adopted a lot of appraisal methods such as Delphi, AHP, Interval statistic and Comprehensive point system.The full text is divided into 6 chapters altogether. Chapter one is the introduction, has introduced the source and background of the selected title mainly, main content , meaning, innovation clicking, state ofdevelopment of the domestic and.international budget , etc. Chapter two introduces relevant theories such as public financial theory, relevant theories of the budget, general theory of what the performance is appraised , etc. Chapter three introduces the unit budget overview of maritime affairs including overview and duty of maritime affairs office of Guangdong and budget range of the maritime affairs unit. Chapter four explains the comprehensive performance appraise of the budget in public institution of the traffic. And introduces the setting-up of the evaluation index system, acquisition of the statistics, weight definite method of the index and procedure and method of appraise etc. Chapter five introduces the setting-up of unit's expenditure project budget performance evaluation index system, weight definite method and appraising method of the index of maritime affairs. The last chapter summarizes the question that should be paid attention to in the appraise course in the communication unit budget performance. And probes into the development appraising work to the performance of the budget in the future.