Research On Performance Evaluation System Of Y Middle School Budget Expenditure

As an effective tool for management,budget performance evaluation has a wide range of applications in China's public institutions,helping institutions to predict,allocate and use limited resources to achieve their unit responsibilities.Through the management of the budget from preparation and execution to control and assessment,the unit can strictly control all aspects of the operation process and income and expenditure,and provide a basis for the development of the unit.With the development of society,China's economic system and political system have gradually improved.The public has paid more and more attention to the use of financial funds and the level of government performance management.Budget performance management has been continuously developed and improved in management practice,and preliminary progress has been made.The budget performance management of public primary and secondary schools in China is still in its infancy,and there are still many problems to be improved.Due to the particularity of the education industry itself and the high proportion of basic expenditures,the existing performance evaluation system of fiscal expenditure cannot fully meet the needs of budget performance management in primary and secondary schools.The budget performance management of primary and secondary schools lacks a set of specialized,operational,and effective budget performance evaluation indicators.In the process of studying the literature on budget performance at home and abroad,this paper finds that the research subjects of budget performance evaluation at home and abroad are concentrated in enterprises and institutions,and there are few studies on institutions that have full funding for local finance like Y Middle School..Based on extensive reference to the theory of budget performance,this paper first summarizes the research status of domestic and international budget performance evaluation,and expounds the related concepts and theoretical basis of budget performance.Secondly,select Y middle school as the research object to carry out specific analysis and research on its budget expenditure performance.The basic situation,the content and scale of budget expenditure,and the problems of budget expenditure performance evaluation were studied and introduced separately.Thirdly,using AHP and other specificoperational tools to construct a set of scientific,reasonable,efficient and suitable for the actual needs of Y Middle School.Budget performance evaluation indicator system.It provides feasible operational suggestions for promoting the budget performance management of Y Middle School and the scientific and refined management of financial funds.