Research On Budget Management And Performance Evaluation In Administrative Institutions

The budget performance evaluation is an important measure of government budget management,as well as an effective measure of establishing an efficient and transparent government.Relating budget with performance evaluation,government allocates funds according to working achievements during budget management process,with the reduced government running costs and the increased budget spending efficiency.Since the 1990s,highly praised by western developed countries,the budget performance evaluation has been widely applied and well operated in countries like America,the Great Britain,Canada,Australia,New Zealand etc.,becoming a model of advanced government budget.The Chinese government has always attached great importance to government budget management.The CPC central committee,the National People's Congress and the State Council have promulgated various regulations to regulate the budget management of government departments,and the level of budget management of the Chinese government has been continuously enhanced.But along with the in-depth reform of the government budget,some problems occur:the low budget expenditure efficiency,mismatch between budget and the actual work,practice cases and implementation details,lack of practice cases and implementation details.budget performance evaluation in grassroots units.The above problems have severely limited the efficiency of government budget and the work efficiency of government departments.According to the unified plan of the CPC central committee,the Ministry of Finance and other departments have started to explore and practice budget performance evaluation work among administrative institutions(i.e.,the Chinese government),achieving satisfactory results.However,for China,budget performance evaluation work among administrative institutions is still a new try,with related regulations waiting to be improved,slow process of budget performance evaluation among grassroots units,lack of budget performance evaluation reform practice cases and implementation details among grassroots units.In this paper,government entity A is one of the budget units at the grass-roots level of administrative institution in China.Combined his own practical work experience with the theory of budget performance evaluation,the author deeply consider the budget management and explore budget performance evaluation among grassroots administrative institutions.This paper uses the method of combining literature study and case analysis,firstly introduces the background,significance,literatures,contents,methods and main innovations.Secondly,this paper gives a brief introduction to the management of administrative institutions'budget and the related management theory and theoretical basis of budget performance budget and research.Thirdly,through case analysis,the author thinks about the budget management of government entity A and analyzes the problems existing in the budget management of it.Finally,by combination of budget performance evaluation theory and relevant system,the author provides government entity A ideas regarding budget management to solve the problem,designs a work program of budget performance evaluation,and at the end of the paper gives a conclusion.Through budget management case study and budget performance evaluation work program design of government entity A,the purposes of this paper are offering cases regarding budget performance evaluation to administrative institutions for reference and making contributions to budget management through case study and model building of budget performance management.