The Research Of Perfecting Performance Evaluation In Local Finance

The report of the Nineteenth National Congress pointed out that "to establish a comprehensive,transparent,standardized,scientific and binding budget system and to fully implement performance management," which shows that in the new era,achieving efficient allocation and management of resources has become an essential strategy to meet the challenge of economic globalization.In the national governance,the financial department is the "Bean Counter" who has a heavy responsibility.If "Mr.Accountant" wants to help the family to realize the efficiency of financial supervision,it is necessary to complete the important work of performance evaluation in a scientific wa y.The author has worked in the local financial sector and engaged in local performance evaluation.In this paper,the author first introduces the development of financial performance evaluation at home and abroad,and points out the characteristics of financial performance evaluation in our country by combining with the theoretical knowledge and the accumulated practical experience.That is,it starts with the financial department in 2003 and mainly focuses on the performance evaluation of fiscal expenditure.The current performance evaluation of fiscal expenditure is still the objective evaluation work of the internal nature of the government.And some of the work items are duplicated with the work of the audit department,the evaluation results have not yet reflected the "comprehensive" goal-mainly reflected in the following problems: the whole responsibility of the evaluation subject is not clear,the evaluation index coverage is incomplete,the evaluation structure system is not rigorous,and the evaluat ion result lacks guidance.Then according to the existing conditions and theories,the author consults a large number of documents through the library,the Internet and other channels,combines with the real data,and tries to build the financial performance evaluation model in this paper with the NPC as the main body,in coordination with the government departments,and implemented by third-party professional institutions.Finally,the paper adopts the method of combining theoretical research and practical case analysis to perfect the establishment of the comprehensive performance evaluation system of local finance,which contains more comprehensive indicators and detailed evaluation process.At the end of the paper,the author makes an empirical analysis o n this,and ranks the performance of income and expenditure in some urban areas of WH,which proves that the index framework system has practical significance and maneuverability.