Research On Budget Management Of Public Welfare Cultural Institutions Based On Performance Evaluation

The public institution budget is the annual centralized fiscal revenue and expenditure plan approved by legal procedure.It sets out the sources and quantities of the unit's budgetary revenues,the various USES and quantities of budgetary expenditures,and reflects the business scope and development direction of the unit as a whole.With the increasing financial support of the state for public welfare cultural undertakings,whether the input resources can bring the takeoff and development of public welfare cultural institutions,and whether they can truly provide high-quality products and services for the society,has become the focus of public attention.This paper mainly USES the method of combining theoretical research and case analysis to improve and perfect the budget management effect and level of public welfare cultural institutions in China based on performance evaluation.In the aspect of theory,the performance evaluation of nonprofit cultural institutions to study the relationship between budget management and,at the same time,nonprofit organization budget management practice major western developed countries for reference of revelation,refined by means of questionnaire analysis of nonprofit cultural institutions under the perspective of financial executives affect public welfare culture factors of the general budget management,and to this a series of influence factors were analyzed.In practical applications,with professional talent training class nonprofit cultural institutions of liberal arts as A case,A link for A college of liberal arts budget management mode and budget implementation and budget performance evaluation of the current situation of the study,A full analysis of liberal arts at the problems existing in the budget management,including: budget performance evaluation application framework system is not sound,not perfect;In the aspect of budget analysis,there are some differences between budget data and final data.The budget execution link management is deficient,the budget execution efficiency and the effect is not remarkable.Finally,based on the performance evaluation and drawing on international practical experience,the paper puts forward supporting Suggestions on the budget management of A college of arts,the case unit,including improving the budget management framework of performance evaluation and effectively improving the budget management effect.We will fully implement the accrual system to improve the rigor and accuracy of budgeting.We should strengthen the management of the implementation of the budget to ensure the realization of the budget performance objectives and achieve the comprehensive integration of performance evaluation and budget management.Based on performance evaluation of budget management mode,able to work more scientific and reasonable guiding unit budget of effective operation,improve fund use efficiency of nonprofit cultural institutions,it is the development and reform of budget management of nonprofit cultural institutions,an exploration for the national nonprofit cultural institutions at the same time improve the level of budget management effect and provide some new ideas.Due to the limitations of the author's knowledge reserve,the thesis also has some deficiencies.In the future,I hope to further collect relevant data and conduct more in-depth and detailed research on the subject,so as to contribute my own part to improving the budget management effect and level of public welfare cultural institutions in China.