Research On Performance Evaluation Of Overall Expenditure Of Z Municipal Public Security Bureau Based On Balanced Scorecard

The performance information of government departments is the basis for people from all walks of life to understand the current situation of their fund use,which is conducive to improving their governance ability and financial transparency,and then improving the public satisfaction.The implementation of comprehensive budget performance management is helpful for the government to improve the budget expenditure structure and disclose more financial information.However,local governments have some prominent problems,such as inaccurate understanding of policies and inadequate implementation in the process of central government implementation,which lead to defects in the design of performance evaluation index system of government departments,and make performance evaluation unable to play its due role.In particular,the work performance of the public security bureau directly affects the stability of national political,economic and social as well as the life safety of the public.The reasonable expenditure of financial fund is the premise to ensure the efficient and orderly work of the public security bureau and the realization of the strategic goal.Therefore,it is necessary to establish a scientific and standardized performance evaluation index system.The core content of BSC is to transform the mission and strategy of the organization into specific objectives and measurable indicators,which is in line with the concept of budget performance management reform of our government.Therefore,the establishment and improvement of the performance evaluation index system of government fiscal expenditure can draw lessons from the method of BSC and absorb its essence.Based on this,this paper sorted out relevant literature and expounded relevant theories,analyzed the existing problems in the existing evaluation system on the basis of fully studying the performance evaluation status quo of Z municipal public security bureau,from four dimensions described the optimization idea of the overall expenditure performance evaluation index system of Z municipal public security bureau using the BSC as a tool,designed index weight with ahp,established the overall expenditure performance evaluation index system of Z municipal public security bureau,and proposed the safeguard measures.This thesis considers that there are some problems in the existing performance indicators of Z municipal public security bureau,such as the lack of indicators,redundant indicators,inconsistence between indicators and imbalance of indicator structure,etc.Therefore,11 secondary indicators and 37 tertiary indicators are designed with the balanced scorecard as the tool to optimize the expenditure performance evaluation system of Zmunicipal public security bureau.And the implementation of the performance indicator system will encounter resistance from all sides,therefore the Z municipal public security bureau should establish effective safeguard measures from organization to system,such as set up a special evaluation system implementation team,improve the level of information,improve human resources management and standardize the whole process of performance management.