Research On Budget Performance Evaluation Of Rural Road Quality Improvement Project In County A

With the changes of the times and the development of the economy,China’s fiscal revenue and expenditure scale has become larger,accompanied by the growing contradiction between fiscal deficits and fiscal expenditures.This requires us to actively play the role of budget performance management.To solve the problem of fiscal expenditure,the 19 th National Congress of the Communist Party of China solemnly put forward the "full implementation of performance management." On September 25,2018,the“ Opinions on the Full Implementation of Budget Performance Management ” was released to develop a top-level design for the full implementation of budget management.Full implementation of budget performance management can solve the outstanding problems in current budget performance management,promote the efficiency of financial resources,improve the quality of public service supply,and enhance the government’s credibility and execution.In addition,with the revitalization of rural areas,the development of rural areas has become more and more concerned.Rural roads should also receive attention as the infrastructure for rural development.Therefore,this paper uses rural roads as the main body of performance evaluation,and designs budget performance evaluation indicators.Combined with the rural road quality improvement project in A County,it was applied.Based on the literature research method,expert scoring method and other methods,and using the balanced scorecard management tool to establish a performance evaluation index for rural road construction,the design indicators are used to score the rural road quality improvement project in A County.It is still very good to see the overall benefit of the rural road upgrading project in A County,but the fund management and post-construction management and protection need to be strengthened.This paper first expounds the research status and the related concepts and theories of budget performance management at home and abroad,and provides theoretical support for the subsequent case analysis.Secondly,an analysis of the current status of budget performance management of rural highway upgrading projects in County A is carried out.The third use of the balanced scorecard to construct an indicator system,combined with the case for analysis,and gives evaluation and recommendations.Finally,a summary of the research of this topic was made.This paper uses the expert scoring method to obtain the opinions of administrators with relevant experience and scholars with relevant professional knowledge(university professors),and indirectly borrow the knowledge and experience of others to improve the budget performance of rural road quality projects.Evaluate the creation of indicators and empowerment of indicators.I hope to give the rural road quality improvement project a more realistic and scientific budget performance evaluation index.