Application Research On Project Budget Performance Evaluation System In Public Institution

The public institution is the main power to provide public service,how to do well project budget performance evaluation in public institution will be importance problem in the future.After years of efforts,budget performance management in our country has made great progress,especially in recent years,our country pay more and more attention to budget performance management and budget performance evaluation.In 2014 the newly revised budget law emphasizes performance,President Xi's report delivered at the 19th National Congress of the Communist Party of China mentions "We will put in place a comprehensive,procedure-based,transparent budget system that uses well-conceived standards and imposes effective constraints;and we will implement performance-based management nationwide."It is a significant milestone to put forward the implementation of performance-based management nationwide in a programmatic document concerning China's future development.Budget performance evaluation is the key part of budget performance management.As performance is based on evaluation,it is impossible to calculate performance without performance evaluation.Result of the project budget performance evaluation influences the magnitude and direction of project budget input.Whether the construction of evaluation index is scientific and reasonable determines the effectiveness of project budget performance evaluation.With the expanding amount and coverage of public institution project fund,it is of great importance to strengthen the research on application of the project budget performance evaluation system in public institution.Based on the history of project budget performance evaluation,this paper puts forward the importance of the implementation of the project budget performance evaluation system;In accordance with the experience of the abroad of project budget performance evaluation and the development of China's existing project budget performance evaluation system,analyses the present situation and problems.This paper introduce the content of the project budget performance evaluation system,that includes project budget performance organization and implementation system,the project budget performance targets,project budget performance evaluation index,project budget performance evaluation standard project budget performance evaluation methods and project budget performance evaluation results application.It takes golden bridge project in Consulting Center as an example to study the process of golden bridge project budget performance evaluation,especially to study performance evaluation indicator system,builds two indicator systems to comparative analysis,one is the used usually in Beijing,another one not only pay attention to the process,but also pay more attention to the results,through golden bridge project budget performance evaluation Consulting Center can improve use performance of fund.The guidance of this set of indicator system is to lead the innovation drive of enterprises,provide talents support for the capital construction of innovation center,and offers suggestions to perfect application of the project budget performance evaluation system of public institutions.