Study On Performance Evaluation Index System Of FN Middle School Budget Expenditure

As an effective management tool,budget management has a wide range of applications in our country's public institutions,helping institutions to forecast,allocate,and use limited resources to fulfill their organizational responsibilities.Through the management of the budget from the preparation,implementation to control,assessment,the unit can strictly control all aspects of the operation process as well as income and expenditure,provide a basis for the development of the unit.The "Decision of the Central Committee of the Communist Party of China on Several Key Issues for Comprehensively Deepening Reforms," passed by the Third Plenary Session of the 18 th CPC Central Committee,clearly requires improving the budgetary management system and deepening comprehensive reforms in the field of education.Budget management is the foundation and core of public finance management.Education budget management is an important part of public budget management,and it is also an important way to increase the effectiveness of education funds and enhance the level of education development.The school is the carrier for implementing the government's education department's budget policy.The implementation of its budget management directly affects the effectiveness of education budget management and even public budget management.This paper studies domestic and foreign literature on budget performance and finds that the current research on budget performance at home and abroad still focuses on corporate overall budgets and the budgets of public sector institutions and universities.There is less research on the budget management system of institutions like FN Middle School.On the basis of widely referring to the relevant theory of budget performance,this article first summarizes the research status of domestic and foreign budget performance evaluation,and elaborates the related concepts and theoretical basis of budget performance.Secondly,FN middle school is selected as the research object,and its budget expenditure performance is analyzed and studied in detail.The basic situation,the contents and scale of budgetary expenditures,the status quo and existing problems of budget expenditure performance evaluation were studied and introduced respectively.Thirdly,the existing scholars' research results are used to establish a budget expenditure performance evaluation system,which is evaluated by the established budget expenditure performance evaluation system,and the evaluation results are analyzed.Finally,the countermeasures and suggestions for improving budget expenditure performance are proposed.To sum up,FN middle school budget spending performance management awareness is not strong,the implementation of budgetary expenditure is not strict and standardized,and lack of budget expenditure performance evaluation system and feedback mechanism,supervision mechanism.Therefore,only by enhancing the awareness of budget expenditure performance management,strengthening the scientific nature of budgeting and the implementation of budgetary expenditures,and establishing a budgetary expenditure performance evaluation system and a budgetary expenditure evaluation feedback mechanism and supervision mechanism,can we truly solve the problems related to budget funds use efficiency.