Research On The Budget Project Performance Evaluation System Of The Government Departments

With the continuous advancement and improvement of the Chinese government's performance budget management reform,the implementation of the government performance budget management system and the further improvement and updating of the current evaluation system are key measures to improve the efficiency of fiscal expenditures and an important means of monitoring the legal compliance of fiscal expenditures.It is also an effective way to promote the development of performance budget management to a refined and efficient development.In order to adapt to the objective requirements of the socialist market economy,the Chinese government has made efforts to improve the use of fiscal funds and build a highly efficient government in order to solve the contradiction between the growing needs of the Chinese people and the fiscal deficit.The budget has improved efficiency and reform of the government departmental budget has begun.In 2003,China's financial department began to carry out pilot work on performance budgeting and evaluation.In2005,the Ministry of Finance promulgated the “ Administrative Measures for Performance Evaluation of Central Departments' Budget Expenditure(Trial)”,which laid the institutional foundation for performance budget evaluation.In 2011,the Ministry of Finance promulgated the Interim Measures for the Administration of Performance Evaluation of Fiscal Expenditure,standardized the performance evaluation of fiscal expenditure,and established a scientific and reasonable performance evaluation management system.Until 2017,at the 19 th National Congress of the Communist Party of China,it was proposed to establish a comprehensive,scientific and standardized budget management system.In the past nine years,China's government performance budget management reform has been proceeding in an orderly manner.Although the government's performance budget management has achieved certain results during the reform process,the actual administrative units still have somehow in the process of budget performance management.The issue of budget performance expenditure evaluation.This paper takes an administrative unit-H province's ethnic and religious affairs management department as the research object,and studies its budget performance evaluation system.Taking the project expenditure as the performance evaluation object,the current setting,operation process,and corresponding deficiencies and problems of the budget project expenditure evaluation system are analyzed.In the research process,the author found that there are many deficiencies in the current evaluation system,such as the relevant evaluation results are not fully utilized,the correlation between the indicators is poor,the system as a whole lacks security and coherence,and the analysis of these causes The reasons for the problem,such as the lack of budget performance concepts,the lack of performance evaluation professionals.In response to these problems,the department's project expenditure performance evaluation system was reconstructed to better enable the system to provide systematic support for budget project expenditures.The contents of the system include evaluation mode,evaluation criteria,evaluation indicators,etc.,and the budget expenditure process is the main line,and the project expenditure budget is designed according to the four stages of “input one process,one output and one effect”.The construction of the performance evaluation index system fully combines the departmental functions and the special categories of the project,analyzes the performance evaluation of the project expenditures in a sub-item,sets different evaluation indicators according to the requirements,formulates corresponding evaluation plans,and finally calculates the performance according to the comprehensive scoring method.Evaluation results.At present,the performance evaluation of the ethnic and religious affairs management departments of the H province is still in its infancy,and it is not mature enough in the system and process.It is hoped that the construction of the performance evaluation index system of the performance evaluation project of the ethnic and religious affairs management departments of the H province can be given.The administrative unit project expenditure performance evaluation model provides effective reference.