The Study On Project Budget Performance Management Based On Balanced Scorecard

With the development of finance system,performance budget was introduced.By learning from the experience of western countries,go through the stage of exploration and pilot establishment,and constantly combining with the financial reality of our country,budget management mode has been formed.But on the whole,our country is still in the initial stage,and there are still many deficiencies and problems,such as the indifference of budget performance management concept,the imperfection of budget performance management system,the breakdown in the evaluation index system,and the insufficiency of supporting facilities.As a performance management method,the performance appraisal of balanced scorecard is multi-dimensional,balanced,causal,strategic.The public services provided by the government also pay attention to performance,although it comes from enterprises.But based on the correlation between balanced scorecard index and budget management,it can be fully applied to the government budget,such as original index design and the content of indicator setting.The research method of literature research and case analysis are used in this paper,to clarify the current problems,analyze the origin,combined with the case,and then begin to study the project budget performance management based on the balanced scorecard.This paper is combined with B city ' s budget performance management project,in order to explore the application of Balanced Scorecard in B city project performance evaluation.The combination of theory and practice is practical,detailed and specific,which has proved to be operational.Based on this,this paper puts forward some concrete suggestions,such as strengthening the infrastructure construction,adjusting and optimizing the management structure,building the budget performance management system process with the help of the balanced scorecard,improving the evaluation index system,improving the budget performance management guarantee system of local governments,and so on.All this is to provide suggestions for the reform of budget performance management of local governments,to encourage the concept ofperformance management to start can in local government,and to improve the efficiency of finance fund,and finally to help the construction of service-oriented government.