A Study On The Performance Evaluation Of Local Financial Budget In The New Budget Law

The third plenary session of the 18 points out that finance is the basis and important pillar of the national governance.Establish a modern financial system,implementing comprehensive norms,open and transparent budget system is the important content of fiscal reform in the new period.Performance management as a modern state governance mode,more and more recognized by countries around the world,becomes a trend in the international budgeter form.Combining with the local financial budget performance evaluation project,sewage treatment project,this paper explores the optimization of local financial expenditure performance evaluation methods.In this paper,according to ask questions,analyze problems,problem-solving ideas to expand.Firstly,describes the background and significance of research,the research status at home and abroad,summarized the research methods,and the main content.Secondly,“4E” and the new public management theory to organize presentation,The concept of projects expenditure performance evaluation will be explained.Thirdly,Actuality Sewage treatment projects for Financial Expenditure Performance Evaluation,from evaluation index system,criteria and process analyzed project performance management problems.Finally,follow the principles and methods of performance evaluation of expenditure,the Financial Bureau of Hubei learn to adjust a file index weight structure,design class project performance indicators and their empowerment Analytic Hierarchy Process,detailed evaluation criteria and other measures to optimize the evaluation,Analysis of the evaluation results,we put forward some suggestions for improvement,trying to Strengthen project management responsibilities from the whole process of in front of goal setting,performance tracking and monitoring,Exposit performance evaluation and use of evaluation results.