Research On Evaluation Index System Of Local Budget Performance

With the deepening of reform and development to the state of governance put forward higher requirements. Eighteen clear that the Third Plenary Session of the spirit to promote the modernization of national governance. In order to achieve the most important cornerstone of modern governance is financial. Center and focus on deepening the reform is to establish a modern financial system. Performance management and budget reform is the modernization of the financial system and deepen the tax reform a central part of our country since2003, the department budget reform so far, has gradually achieved good results in government procurement, revenue and expenditure of two lines, a centralized treasury payment, etc..Strengthen research on budget performance management reform, accelerate the improvement of budget performance evaluation system, the allocation of funds for improving the financial science, fairness, ease of expenditures budget, as well as deepening the functions of our government, to build a modern financial system and fiscal management science technology has great significance.This article aims to provide advice and references for the performance evaluation of local budgets. Articles draw the United States and other Western countries mature performance budgeting management experience, analysis of the reality-based design performance evaluation system of local budgets, combined with the actual working conditions of local budgets and budget performance evaluation method of development, performance-based budgeting spirit to the actual case studies as a means to solve the problem as the goal, to initiate, try to build the index system in line with the actual value of the local government budget.This paper consists of six parts, the first part is an introduction, describes the origin of the problem, theoretical significance and practical significance of the study, and writing methods and ideas; second part of the literature review, in order papers and essay writing with logical integrity theoretical support, the first budget of the relevant concepts were introduced to facilitate the reader to understand what is the budget, performance budgeting and what is performance evaluation, this is also laying the groundwork for subsequent research. Second, the new public management theory, public economics theory are briefly introduced, and the basic methods specified herein evaluation index system is constructed using the balanced scorecard and the Delphi method to provide methodology for the follow-up study. The third part is the current status of local budgets for analysis of performance evaluation, the main achievements include the development of a number of management practices, the initial establishment of the organizational system, the performance of these three areas has increased awareness, but the problems are basically assessment body is single, assessment techniques lacking, index design is not enough scientific and inadequate legal protection, the lack of binding result of applying the five aspects. The fourth part is the basic idea of constructing the system, respectively, for the principle of local budgets to build performance evaluation system, the assessment identified the body, and evaluation indicators discussed and reviewed a clear assessment of the basic structure in the main reference index system of the Balanced Scorecard thinking. At the time of solving those indicators on the right to re-evaluation system problem, the author has taken to introduce some objectivity Delphi method to improve, in addition to the index system of principles; standards, subject, object, etc. were discussed. The fifth part of case studies, this paper takes a county-level city in Sichuan as an example, the current budget performance evaluation of local governments in the western region to do the analysis, introduced its practical application index system to analyze the results of its evaluation work and shortcomings. Part VI is a combination of the current situation analysis and application effect of M City indicators, in order to improve budget performance evaluation system and system improvements made reference to suggestions.