Study On The Performance Evaluation Of Specia Financial Expenditure Of Government Departments

Since the Ministry of Finance revised the Interim Measures for the Performance Evaluation and Management of Financial Expenditure in 2011,China has issued corresponding policies and systems for the performance evaluation and management of financial expenditure every year.Now as a whole,a set of performance evaluation system of special financial expenditure has been established,which conforms to the national conditions of our country.At the same time,according to the different performance projects of each unit,a performance evaluation management system of special financial expenditure has formed with its own characteristics.The core of performance management is to ensure that budgetary resources are used for the right cause,to ensure that budgetary funds are used correctly,to strengthen expenditure responsibility,and to promote the achievement of performance objectives.The core content of performance management of administrative institutions in China is financial expenditure performance evaluation.With the gradual development of performance work in China,the performance evaluation of special financial expenditure is also increasingly carried out.However,the performance evaluation of fiscal expenditure in China started relatively late.Compared with developed countries,the performance evaluation management system of special fiscal expenditure in China is not perfect enough.The theoretical research of this part in our country mainly focuses on the problems,difficulties,breakthroughs and solutions of this part of the work.For the case selection,more choices have been made to analyze the overall performance evaluation work in provinces and municipalities.There are few studies on special financial expenditure and a specific performance evaluation project,so the practical guiding significance is not strong.The construction of performance evaluation system of special financial expenditure can not be completed overnight.It also needs to learn from the experience of developed countries,the research conclusions of predecessors and continue to explore and improve in practice.This paper takes the special funds for production safety of X District Finance Bureau as the research object,takes the whole process of performance evaluation of special funds for production safety as the breakthrough point,and makes a systematic study on the performance evaluation system of special financial funds by using the methods of literature analysis,qualitative analysis,quantitative analysis and empirical analysis.Firstly,on the basis of literature analysis and field investigation,the theoretical basis and specific situation of performance evaluation of special financial expenditure in China are analyzed in detail.This paper makes a literature analysis on the performance management of special financial expenditure in China.It is believed that the traditional fund management mode in the performance evaluation of special financial expenditure in China is still continuing,the idea of performance evaluation has not been deeply rooted in people's minds,the template of performance evaluation is extensive and there is no perfect performance evaluation system.At the same time,through literature analysis,we can get some enlightenment for the development and promotion of our country's work in this field.Secondly,this paper takes X District Finance Bureau as the research object,briefly introduces the basic situation of safe production,the necessity of implementing the performance evaluation management of special funds expenditure,the construction of the performance evaluation system of safe production projects of X District Finance Bureau,the basic work process of carrying out the performance evaluation of special funds for safe production,and the achievements and applications obtained.Through the analysis of the current X District Finance Bureau,this paper presents the results and applications of the performance evaluation of special funds for safe production.The problems of performance evaluation management of special funds for production safety in policy support,standard formulation,index design,system construction,specific implementation and supervision,feedback and application,etc.are analyzed,and the causes of these problems are analyzed.Secondly,combined with the successful experience of performance management of special financial expenditure at home and abroad,the paper puts forward countermeasures and suggestions for the performance evaluation project of special funds for safety production of X District Finance Bureau,in order to provide reference for performance evaluation of special financial expenditure in China and also provide theoretical reference for special financial funds.Finally,at this stage,the performance evaluation of special financial expenditure of our government departments has made great progress.With the rapid development of our socialist market economy,the management concept and level of our government departments are also constantly improving and improving.In this case,good operation needs to improve and strengthen the performance evaluation of special financial expenditure.Based on the research and analysis of the current situation of the special funds for production safety project of X District Finance Bureau,this paper finds thatthere are some problems in the performance evaluation of financial expenditure of X District Finance Bureau,such as imperfect evaluation index,irregular special financial expenditure,unreasonable increase in the execution rate of special funds for production safety,weak output benefit of the project,and low degree of performance evaluation results reflecting the facts,which may be due to the lack of evaluation indicators.Lack of perfect system construction,performance evaluation has not been embedded in all aspects of production safety project expenditure,weak organizational structure of performance evaluation management personnel,inadequate project management and other reasons.X District Finance Bureau also needs to strengthen the system construction,the rational design of evaluation indicators,the performance management of the whole process of special financial expenditure,and the validity of data analysis.