Research On The Budget Project Performance Evaluation System Of The State Taxation Bureau Of LA City

With the continuous improvement of the public function of the government,accelerating the pace of reform of department budget,implementing government performance of management system,and establishing budget performance of evaluation system are the only way that Chinese government has to experience to deepen the reform of fiscal system.How to realize the maximization of comprehensive benefits of public resources,and the limited financial resources to meet the funding requirements and financial security increasing,these problems are further promote the concept of performance budget management and continuous integration.The establishment of performance evaluation system of the budget is scientific and practical,the key measure to solve the inefficient allocation of public resources,is an important starting point for supervision of government spending behavior as well as the effective way to promote the level of budget management efficiency.The tax system is responsible for collecting taxes,for the people in the enrichment of the historical mission,is our country's important administrative departments.This paper takes a grass-roots tax department-IRS LA as the research object,to do a research about budget performance evaluation system.First of all,this paper at home and abroad on budget performance management theory and budget performance evaluation process are summarized and the research,explores the theory of budget performance change and future development trend;secondly,the status of the IRS budget performance evaluation of LA,this paper probes the problems of budget performance evaluation,supervision and feedback effect is not obvious and so lack of mechanism such as work on performance evaluation of tax personnel do not pay attention,performance evaluation and evaluation,and deeply explores the causes of these problems,such as desalination,the concept of performance related rules and regulations and the lack of professional talent shortage etc..Thirdly,on the basis of the analysis of the problems and reasons,this paper puts forward the project of rebuilding the budget performance evaluation system of the IRS of LA.With the basic principle of tax system and the support budget performance evaluation as a benchmark in the budget expenditure process as the main line,in accordance with the "24 specific indicators of performance index budget performance evaluation input process output effect of the four aspects of the design of LA IRS audit case project,of which the qualitative and quantitative indicators.It were set up scientific and reasonable evaluation standard,and uses AHP to set the index weight,the total score of the final evaluation of the IRS budget performance LA,obtained by the complete budget performance evaluation system.To construct a scientific and reasonable project expenditure budget evaluation system,the evaluation object exists in the budget expenditure problem is accurate tracking and positioning,fully tap the potential of output from the fund,to further promote the department budget system,toward legalization,the direction of reform,encourage all sectors to actively explore the establishment of scientific performance appraisal system,on the whole create a healthy social performance concept.The establishment of evaluation system and performance objectives,implementation process supervision and evaluation of the results of the use of mutual assistance,mutual authentic,and performance correct concept runs through them,and gradually realize the budget efficiency,refinement of financial requirements.At present,the performance evaluation of Grassroots National Tax Bureau is still in the initial stage,the system and process is not mature,I hope that this article on the construction expenditure performance evaluation index system of LA City State Taxation Bureau project which can provide effective reference for the grass-roots tax authorities project expenditure performance of evaluation model.