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Research On Performance Evaluation And Countermeasures Of Budget Management In Xinjiang Academy Of Agricultural Sciences

Posted on:2018-08-03Degree:MasterType:Thesis
Country:ChinaCandidate:J Q ZhangFull Text:PDF
GTID:2439330572985824Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the market economy high speed development,the capital source of agricultural scientific research institution and scientific research task is more and more diversified,the budget management system is difficult to adapt to the requirement of new situation.The need of agricultural scientific research institution has a set of complete scientific financial budget management,standardize the capital source and the way of spending,efficient allocation of its economic activities in various resources,rational utilization and raise money,make the agricultural scientific research institution can work well.Through the study of the performance evaluation of the budget management of academy of agricultural sciences,is beneficial to standardize its budget management process,make rational use of funds of agricultural scientific research institution,improve the efficient use of funds.This paper analyzes the present situation of the budget management in Xinjiang academy of agricultural sciences,using the method of case analysis,analytic hierarchy process(ahp)to establish the performance evaluation index system,the performance evaluation of budget management profile of xinjiang academy of agricultural sciences.In this paper,selecting 19 indexes,including 1 target layer index,4 criterion layer index and 14 index level indicators.By using the analytic hierarchy process,the weights of each index are determined by the expert survey,and the specific grading methods and standards are given.Based on the budget management performance evaluation index system established in this paper,evaluating the budgetary management of the Xinjiang academy of agricultural sciences in 2015 and analyzing the evaluation results.Overall,Xinjiang academy of agricultural sciences in 2015 budget establishment,execution,control and final accounts work,performance evaluation of the overall situation,there are still in need of improvement.The results of the performance evaluation reflect the large budget problems,mainly due to the large budget adjustment.Combined with the conditions of Xinjiang academy of agricultural sciences budget management performance evaluation from the aspects of basic budget and project budget improvement measures are put forward,in order to improve the efficiency of the use of budget funds,raising the level of financial management in Xinjiang academy of agricultural sciences.
Keywords/Search Tags:budget management, performance evaluation, index system, countermeasures and suggestions, Xinjiang academy of agricultural sciences
PDF Full Text Request
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