Research On Government Budget Performance Evaluation Of Shanxi Province

The government budget performance evaluation has become an important means for our government departments to judge the efficiency of government behavior and whether the use of financial funds to achieve the desired effect,Through the use of government budget performance evaluation,it can improve the efficiency of public funds,and enhance the level of government public service.Budget performance evaluation,as the core content of government budget performance management,is playing a pivotal role in improving the efficiency of government management,optimize the allocation of resources.After 2015,China's government departments at all levels carry out budget performance evaluation process is the new "budget law" in the relevant provisions as a basis.Over the past decade or so,the financial departments and budget departments at all levels have made many successful experiences on the basis of the pilot practice of budget performance evaluation,gradually pushing away from point to surface,and gradually improving the budget performance management.Since 2005,Shanxi Province carried out the budget performance evaluation work,from the study of the theory to practice,from the pilot exploration to the system requirements,from the implementation of conference speech spirit to make the system mechanism arrangement,explore a evaluation path step by step,has achieved some success,But as a result of the imperfect of performance evaluation system,lack of sufficient talent pool and technology support and other factors,compared with performance evaluation target,the quality of performance evaluation work and the credibility of evaluation report,still a big gap,and the evaluation result application is difficult to implement.This paper takes the practice of budget performance evaluation in Shanxi Province as the main line,Introduces the related concepts and theoretical basis of government budget performance evaluation,and then through the elaboration of Shanxi Province to implement the government budget performance evaluation process,status and systemcomposition and analysis of the problems encountered in practice and the reasons for the formation,on the basis of drawing on the advanced experience gained from the representative local governments in the field of budget performance evaluation,discusses how to improve the performance evaluation of the Shanxi provincial government budget,puts forward some reasonable suggestions for improvement,and finally draws the conclusion and points out the direction of future efforts.