Research On Budget Performance Evaluation System Of The Institution Of The Traffic

According to the request of the Ministry of Finance, the institutions of the traffic started to carry on the establishment work of the departmental budget in 2000. After years of efforts, the institutions of the traffic have made considerable progresses in the reform of departmental budget, particularly in the preparation of departmental budget. With the thorough development of departmental budget system, the management of budget has already reached to a new stage on which strengthens the control of expenditure and the benefit of disbursement. It is necessary to establish an appraisal budget performance evaluation system to judge the budget's validity.The content of this article is an important component of the "Departmental budget Establishment and Operational mechanism Research". This paper analyzes the realistic need of the budget management and the pressure to develop the evaluation of the budget performance, expounds the conception of building the evaluation system of the budget performance, constructs the evaluation system of budget performance in the institutions of the traffic, including the standards ,the goal, the indexes ,the criteria and the methods as well as the processes and the organizations and agencies, all of which are fundamental to the index system and methodology. And all the systems can make our research more workable. As for the indexes, I mainly focus on the efficiency and effect of overall budget and expenditure budget with careful consideration to expenditure types and the characters of the institutions of the traffic. Finally, with the help of different indexes, we can get a score for each kind of budget to show the effect. Also I will take a highway bureau as an example to display the working process of departmental budget.