Research On Performance Appraisal Of A Administrative Institution's "Three Public" Expenditure

Administrative insitutions at all levels are important foundations for Chinese government to perform their functions.They play an important role in promoting national economic development and accelerating social construction.It is an important part of the expenditure of administrative insitutions at all levels,as well as the necessary guarantee for the exercise of its functions and the public service for the public.With the continuous development of China's economy,as well as the political legalization and democratization,the civic consciousness is gradually awakening.The public concern for the cost of government operation is increasing,and it is also concerned about whether the cost of government departments is in direct proportion to the efficiency and effect.The "three public" consumptions,as an important part of the government's operation cost,have attracted much attention.In the past,the use and management of the "three public" consumptions only focused on their legal compliance,and could not effectively judge the efficiency of consumptions utilization.Therefore,the introduction of performance appraisal in the management of "three public" consumptions and the evaluation of its use efficiency can not only improve the management and use level of the "three public" consumptions,but also meet the increasing demand of the public for the government supervision.This paper first defines the concept of "three public" consumptions,performance and performance appraisal,and expounds the theory of principal-agent theory,public finance theory,new public management theory and public product theory,which lays a theoretical foundation for the construction of the performance appraisal system of "three public" consumption.Then on the basis of the balanced scorecard,the performance appraisal index system of the A administrative institution's "three public" consumption is set up on the basis of the character and characteristics of the institution,and the index weight is calculated by the analytic hierarchy process.Finally,using the relevant data of the "three public" consumptions of the A administrative institution in the last three years,the comprehensive score of the performance appraisal of the "three public" consumptions of A administrative institution is calculated,and the specific problems in the use and management of the "three public" consumptions are analyzed according to the results of the comprehensive appraisal.The A administrative insitution's suggestions on improving the performance of the "three public " consumptions are given.The main contribution of this paper is to build a set of "three public" consumptions performance appraisal system adapted to the A administrative institution,and use the system to find out the problems in the use and management of the "three public" consumptions,so as to help them to raise the management and control ability of the "three public" consumptions at the same time.The correlation theory has been extended to practical application.In addition,this study also provides some reference for other administrative institutions of different levels,functions and regions to introduce performance appraisal in the use and management of "three public" consumptions.