| The related issues of the performance evaluation China’s finance department budget funds implementation have been concerned a long history.The budget performance management is an important part of government performance management,and it is also an important starting point to enhance the management efficiency of the government.The efficiency of budget management requires clear powers,transparent budget and high efficiency.In our country the system of administrative institutions internal control "in Article 24 required that the unit need to strengthen the budget performance management and establish a whole process of budget performance management mechanism that budgeting have objectives,the implementation has budget control,budget evaluation and evaluation result have feedback,the result of feedback has application.The project of budget performance management requires that the project should focus on the medium and long term development plan and the annual work goal of each unit to ensure the completion of the main business and work objectives of each unit.We need to see the performance evaluation results of the capital budget as the basis for project approval and funding allocation and budget performance evaluation as an effective way of Competitive Allocation of funds.Literature data show that the effective budget performance evaluation system and the perfect budget management system are inseparable.Budget assessment derived from the implementation of the budget and budget execution derived from budgeting.So in order to solve the existing problems,this thesis started from the whole process of budget management,proclaimed the key link performance evaluation and then combined the performance evaluation method with relevant institutions of the realistic condition to build a feasible budget implementation of the performance evaluation system.This thesis analyzed the present situation of the performance evaluation of the budget implementation of the CJ institution through field investigation and research,and clarified the CJ business unit and the functional departments of the budget implementation of performance evaluation process with clear and concise flow charts;This thesis draw lessons from the analysis method of government performance audit "5E" on the evaluation method,and regard the budget performance management as an organic integration of financial accounting and business management.This thesis builds a CJ business unit budget performance evaluation index system through the way of the combination of quantitative and qualitative indicators.The system contained three elements,one is the performance evaluation index and the interpretation;the two is the evaluation index weight or one hundred points;the three is the evaluation index score standard.This thesis evaluated the CJ institution by using this index system and pointed out the key points of performance management of CJ institution budget execution,and rised performance evaluation up to the strategic level.The results show that:(1)Using the "5E" analysis method can reflect the unit budget implementation and unify unit evaluation index for the CJ business unit budget implementation of performance evaluation,which is conducive to horizontal comparison;(2)In the process of CJ business unit budget execution performance evaluation,this thesis defined the weight of quantitative and qualitative indicators logically and delimited the scoring criteria of interval through long-term practical experience data,which can perceived the problems about the budget management of CJ utilities.(3)This thesis criterioned the flow path of the budget execution process of CJ business unit,namely,to determine the budget goal,budget execution monitoring link and budget for the completion of the evaluation index system,the evaluation results of the feedback and application.The flow path let the evaluation personnel understand the need to collect what project information,which give full play to the effects of the budget performance evaluation. |
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