Research On Construction Of Budget Performance Management Index System Of SASAC Bureau A

Budget management,an important link in the national governance system,has attracted widespread attention from all sectors of society.With the gradual deepening reform of national treasury centralized payment and government procurement,government sectors had more standardized budget management and budgetary restraint was strengthened in recently years.While acknowledging the achievements,we are also acutely aware that the shortcomings of traditional budget management mode,which are overemphasizing the capital control and ignoring the capital use efficiency,are still serious.Since the current financial revenue and expenditure contradiction is obvious,the construction of effective budget performance management index system and more scientific and effective management of government funds are urgently required.I am working in SASAC Bureau A,Bureau of Veteran Cadres,which is a secondary budget organization of SASAC undertaking the responsibility to serve,manage and guide retired cadres.This thesis takes SASAC Bureau A as the research object,researching on the construction of its budget performance management index system.Firstly,this thesis summarizes the theory,method,key points and process of budget performance management index system construction by literature induction.Secondly,this thesis conducts a thorough study of the actual situation of budget performance management in SASAC Bureau A.The necessity and realistic basis of carrying out the construction of budget performance management index system are analyzed.Moreover,its shortcomings such as ineffectiveness,lack of assessment and imperfect institutional construction are found.In order to solve the above-mentioned problems,this thesis uses working methods such as balanced scorecard and combines department tasks with actual situation,to construct the budget performance management index system of SASAC Bureau A.Moreover,twenty three-level indicators including ratio of number of participants and growth rate of per capita drug cost are set to reflect the whole process of input,output and results of SASAC Bureau A.The method of analytic hierarchy process is used to determine the weight of each index.In addition,this thesis conducts performance evaluation of 2017 budget fund of SASAC Bureau A.Finally,on the basis of summarizing the above work experience,this thesis puts forward some concrete suggestions about the work related tooptimization of budget performance management in SASAC Bureau A.The full use of index system to build work results is advocated in this thesis.The overall performance management of department budget funds in the whole process should be implemented with the index system as the core.Furthermore,the thesis also analyzes my own opinions on the key links before,during and after the establishment of index system.