Design Of Government Budget Performance Evaluation System

In recent years,government departments pay more and more attention to improving the content of budget management.They commit to showing a new budget management pattern,which takes on reducing costs,improving efficiency and making reasonable structure.In the new pattern of the system,they should do the following three aspects.In the management level of the budget,it is emphasized that the quality of the budget should be improved;in the management system of the budget,it is emphasized that the government departments should take the fairness and specification as basic principle;in the management model of the budget,it emphasizes the openness and transparency of the budget information of the government departments should be made to the public.Government budget performance evaluation as an effective way to improve budget management has gradually attracted the attention of government departments at all levels,and began to study how to apply to reality.As a major reform measure,budget performance evaluation plays an important role.Through applying the budget to the evaluation system,it can effectively improve the quality of performance,so that the use of funds can play its due value.The government should make the evaluation of the results known to public,so that citizens can participate in the budget management,give full play to the supervision of the people.This measure can constrain the budget funds to reduce the waste of funds.In this thesis,the design of the budget performance evaluation system is based on the perspective of the Balanced Scorecard,hoping that the Balanced Scorecard can play its own bright spot and function in the government department.This thesis takes the A County Department of Transportation as an example.In the process of citing the case,the basic situation of A County Department of Transportation is introduced firstly,and then the difficulties and countermeasures of budget performance evaluation are analyzed by understanding the basic situation.It laid the foundation for the design of the budget performance evaluation system.Secondly,we base on the perspective of the Balanced Score card to design the budget performance indicators.When designing each index,we analyze its necessity and importance,and explain the current development of indicators in relevant project.Thus these indicators can form a system of balanced scorecard.Finally,the analysis of the weight of the indicators and base value for each indicator are given.We explain how to reflect this information in budget management,then the reasona ble budget decision is made according to the scoring situation and the weight of the arrangements.The article concludes with the relevant conclusions and summarizes the shortcomings of writing.