Study On Performance Evaluation Of Department Budgets Of Highway

Under the Twelfth Five-year Plan of China, the highway developed rapidly. Due tothe highway operation with large-investment, long-period, high-risk characteristics, sothere is important significance to study research of the highway-management. Besides asthe stage of the highway operation most follows the department-budget mode, thedepartment-budget should be a appropriate entry point to the study of the management ofhighway. In reality, the highway department-budget exists budget-slack phenomenon,generally, the department-budget implementation effect is difficult to measure accurately;From the current situation of research, research in view of the highwaydepartment-budget are mostly concentrated on the legal system of budget and budgetprocess design, and lacking of research on controlling mechanism of Department-budget. To make up for the short board of budget control mechanisms effectively, andsolve the practical problems in the emergence of the highway-department, this paperargues that the highway department-budget control mechanism needs to be introducedinto the performance evaluation of the concept and model.This thesis begins from the department budget and performance evaluation theory,constructs the theory framework of the highway department-budget performanceevaluation. In the detailed analysis of the present situation of the highway budgetperformance evaluation and the existing problems, target to build the overall plan for abudget performance evaluation. Finally, this paper has carried on the model test and theresult analysis by Hubei province highway-budget performance evaluation case. In thisstudy, not only theoretically enriched the relevant theory of department-budgetperformance evaluation, expand the scope of application of the department-budgetperformance evaluation, and presents the improvement scheme of the department-budgetperformance evaluation system; from the application value, the study will help topromote the reform deeply，to strengthen the effective control of the department budget,and to improve the utilization efficiency of financial funds.