X County A Grassroots Administrative Unit Budget Expenditure Performance Evaluation System Of Research

With the development of the budget law,budget management becomes particularly important.The scope of the budget is extended from the project budget to the overall expenditure budget,and the field of the budget is extended from the enterprise to the administrative unit.Grass-roots units are the cells of our political and economic life,and a key link in the weak budget performance.Based on the research of budget performance evaluation,this paper focuses on the specific situation of x county,and conducts the research on the performance evaluation system of budget expenditure.After the comprehensive analysis of the performance evaluation system of the original overall expenditure in x county,the problems are found that the cognition is not in place,personnel are not force,evaluation is not objective,assessment is not comprehensive.According to this,combined with the common indicators framework of budget performance evaluation,select the performance evaluation index of budget expenditure on the basis of extensive consulting experts and front-line workers,and use analytic hierarchy process to confirm weight and build the performance evaluation index system of budget expenditure.The new budget expenditure performance evaluation index system is applied to the budget management of A units,through the dimensionless positive evaluation and refinement of the standard for evaluation,detailed analysis of the budget management of A units,found that there are some problems in public funds allocation and control,such as asset balances,payment schedule and procurement execution,project completion and performance benefits.In view of the existing problems of X county's overall expenditure performance evaluation system and the problems found in the budget management of the basic units represented by A,the author puts forward some suggestions.The measures are as follows,improve the budget management awareness,training budget management personnel,build the budget management system,focus on the public budgets,strengthen the budget expenditure performance evaluation index system.Hope to be able to improve the budget performance evaluation of other basic units to improve reference,further establish the budget management system,optimize the management of government funds.