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Research On The Budget Performance Evaluation Of Beijing N Sub-district Office

Posted on:2020-10-16Degree:MasterType:Thesis
Country:ChinaCandidate:H B MaFull Text:PDF
GTID:2439330578954746Subject:Business administration
Abstract/Summary:PDF Full Text Request
Budget performance evaluation is not only one of the key points of budget performance management,but also an important way to supervise budget management.With the further deepening of budget reform,the development of budget performance management has also accelerated.However,at this stage,due to the comprehensive influence of various factors,China's budget performance evaluation work is still in its infancy,there is no in-depth implementation of budget performance evaluation,lack of unified budget performance evaluation standards and evaluation index system,and the evaluation work has a lag in the process of development.Sexuality,evaluation results are usually not fully applied,and can not really play a real role in the evaluation of budget performance.At present,the research on budget performance evaluation still has certain limitations.The applicability is not strong in the selection of evaluation indicators and system construction.This study combines the actual situation and constructs the budget performance evaluation index system from the whole process of budget.In order to provide a positive reference for the government department's budget performance evaluation work.Based on the in-depth study of domestic and international budget performance evaluation content,this paper selects Beijing N Sub-district Office as the research object and conducts research on budget performance evaluation.After investigating the basic situation of the current budget performance of N Sub-district Office,it is found that there are still many problems in the evaluation of the budget performance of N Sub-district Office at the present stage,such as insufficient attention,unreasonable target setting,and imperfect security system.The evaluation system is imperfect and the results are not mature.On this basis,by collecting a large amount of reference materials,listening to the opinions of relevant experts and staff,the N-street office budget performance evaluation index system is constructed,and five two are selected from three aspects:budget allocation,process management and output performance.The level evaluation index and 21 three-level evaluation indicators meet the actual needs of the N-street office budget performance evaluation.Invite 20 experts engaged in budget performance evaluation to score each index,use AHP to determine the weight of each indicator,and use the improved gray correlation analysis method to further integrate the weight assignment of multiple experts and find the combination weight.The final weight value of each indicator is obtained,and finally the fuzzy comprehensive evaluation is carried out.The overall score of the N street office budget performance evaluation is 7.813 points,which is a good level,and the scores of each second-level evaluation index are also more than 7 points.Among them,the revenue and expenditure performance reached 8.314 points,which is a relatively good level.Overall,the N-street office budget performance evaluation is better,but there are still many areas that need improvement.Based on this,this paper puts forward the countermeasures and suggestions for improving the budget performance management and evaluation level from the aspects of deepening consciousness,system construction,evaluation system construction,evaluation result application,team building and work coordination,and improves the evaluation level of budget performance of N sub-district office.Provide a positive reference.The research on budget performance evaluation based on Beijing N Sub-district Office has enriched the theoretical basis of budget performance evaluation research to a certain extent,and provides important reference for other street offices or similar functional departments.It has great theory.Innovative value.The evaluation index system is constructed in the whole process of budget,the index weight is determined by the improved gray correlation analysis method,and the comprehensive evaluation of budget performance is carried out by the fuzzy comprehensive evaluation model.The comprehensiveness of the evaluation index and the practicability of the evaluation method are also important features of this research.
Keywords/Search Tags:Subdistrict office, Budget performance evaluation, Fuzzy comprehensive evaluation, Evaluation system
PDF Full Text Request
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