Research On The Improvement Of Financial Performance Evaluation Of Shanghai Public Institutions

Raise governmental results, basic target is governments in all countries to always make track for, is also the basic direction that the lately public management pursues.Since 80's in 20th century, the foreign government section efficiency is low and isn't a phenomenon universal existence, people in all countries are all deeply bad to this to is painful extremely, and give violent attack!Along with world toward the globalization, information-based, the knowledge turn of development, make the government has to change the ruling principle and ruling way of tradition, to efficiently turn, intensive turn, simplify and turn a direction of development.On the other hand request government to simplify scale with decline low cost, excellent turn a working talent;Ask government to raise management ability on the other hand, orientation world of development, provide more high-quality service for people.See from the circumstance of China, accompany with keeping on of our country economy development, reform open strength continuously to enlarge and government the administration reform practice continuously thorough, China social of politics, economy, culture has already presented new"turn a point", be subjected to an European obligation crisis along with 2011 influence beginning, Chinese economy development the problem faced is more and more.Economic system, economy development way top some long-term solution not of problem, check and supervision our country resist public finance risk and dissolve the ability of economic crisis.Pass results management solution currently the economy increase to soon slow down, the public finance receipt and expenditure brought antinomy.Local government's actively developing a public finance results management is the objective request that carries through science development view, is also the inevitable choice that the public finance reforms to develop a certain stage.The results paying attention to and hasing never adopted the effective measure exaltation public finance to the not enough public finance results is more outstanding problem.Since 2005 Ministry of Finance, some cities developed public finance expenditure the results evaluate a work, but public finance expenditure the results manage not enough norm, technique level not high, result application the insufficiency, results investigate problems like dint,etc not to is still outstanding, need to study to give solution further.BE influenced by traditional public finance management idea, the perfect public finance performance evaluation is one difficult of, long-term engineering. Study the business unit public finance performance evaluation in Shanghai present condition, analytical currently the predicament and blemish of public finance performance evaluation, providing the science and the improvement suggestion for applying is one of the great problems that needs to be solved at present.This text use"the improvement research of the public finance performance evaluation of business unit in Shanghai" as Master thesis research topic, with the agency protect to manage organization item of valuation for example, pass a lately public management theory and entrust agency theory to Shanghai government the present condition of the public finance performance evaluation carry on an analysis, from lengthways and last time attended to domestic and international government public finance performance evaluation the history turn into with experience, from horizontal top contrast recent years domestic and international business enterprise and unit performance evaluation method and evaluation system the different and similar of the research, in synthesizing analytical foundation to the domestic and international research, the problem aiming at the business unit public finance performance evaluation in Shanghai existence takes into and studies analytical, and protect to manage organization through a some agency for two years of business development the condition combine a performance evaluation work of develop a circumstance, Shanghai the performance evaluation work help the function to take into to the government work efficiency analytical, point out currently Shanghai business unit performance evaluation work medium of evaluation method, evaluate index sign and evaluate a target of the blemish and the shortage, analysis existence problem of reason, and put forward the counterplan of the performance evaluation of perfect item public finance, keep performance evaluation work from coming to the surface, become formalistic, and combine solid example in order to raises a budget performance evaluation work of quality.This text aims at to cause the performance evaluation work blemish of such as evaluating implementation time not long, the all levels unit doesn't value to this work, the third parties evaluate the organization at this bottleneck on the work and this work cost lead Gao wait reason, propose a series of solution, such as:Regular supervisor unit etc. understanding of section to item public finance performance evaluation, build up perfect index sign system and valuation method and construct good public finance performance evaluation external environment etc..Pass the work quality of raising the public finance results management to constuct efficiently responsibility, publicly transparent government, establish pouring of want to handle affairs, need budget", "want budget, first results" to force mechanism, let all levels budget unit value performance evaluation, manage results the work become a work normal and make its norm turn, rationalize, scientific.