Case Study On Performance Evaluation Of Greening Maintenance Project In Area C

The report of the 19 th National Congress of the Communist Party of China puts forward: "We must establish a comprehensive and standardized,transparent,standard and constrained budget system,and comprehensively implement performance management." It emphasizes the important position of budget performance management and further clarifies the direction and requirements of fiscal expenditure reform.The performance evaluation of fiscal project expenditure is an important part of the comprehensive implementation of performance management,and it is also an important topic of current government management accounting.On the one hand,with the development of China's economy and society,the scale of fiscal project expenditures continues to increase,and it is necessary to use performance as a link to clarify the relationship between government departments and resource allocation,and establish a scientific and standardized project expenditure performance evaluation system;The transformation of government functions,the transparency of the work of the functional departments,and the performance evaluation of financial project expenditures can provide an important basis for the public to evaluate and supervise the government.This paper starts with the theory and policy basis of the performance evaluation of financial project expenditure,and demonstrates that improving and improving the performance evaluation of project expenditure is conducive to the realization of fund integration,improving the financial public management system,improving the scientific level and refinement of government management accounting,and optimizing The allocation of financial resources will improve the quality of public services in various departments,avoiding the disconnection between the current needs of the people and the expectations of the future,and preventing public risks in the future.This paper combines the B-city green area maintenance project expenditure performance evaluation case,in-depth analysis of the performance evaluation of the financial expenditure of the C area,and proposes that the performance evaluation of the current fiscal expenditure performance in the C area is insufficient,the evaluation index is vague,and the evaluation lacks the whole process.Sexuality and coherence,and the application of evaluation results is insufficient.The reason for the analysis of the problem is the lack of strong performance management system support and performance management professionals.It is also suggested that Area C should develop a system for updating performance management in this area,integrate performance evaluation into the internal control of the unit,and carry out the whole process and normalization management;further refine the performance objectives,and combine common indicators and individual indicators.Combine and clearly evaluate the specific criteria of the indicators;the C District Finance Bureau will take the lead in strengthening the training of performance management professionals,develop independent and independent third-party evaluation agencies,and gradually build performance evaluation index database and data sharing library to promote performance evaluation results and The year-end assessment level of the budget unit is linked.The innovation of this paper is to try to draft the "Application and Accountability Method of Budget Performance Evaluation Results in Area C";improve the template of performance target declaration form of project expenditure of C area;put forward the performance management work of project expenditure and budget unit The internal control work is integrated to achieve public risks such as rent-seeking risk,debt risk and policy,concept change risk;suggestions for improvement of performance evaluation service bench marking and auditing services into government procurement scope.