Research On Performance Evaluation Index System Of Overall Departmental Expenditure

With the continuous expansion of fiscal revenue and expenditure in China,establishing and improving the performance-centered budget preparation,implementation and supervision system is not only the inherent requirement of improving the scientific and refined level of financial management,but also an effective measure to strengthen government performance management and build a responsible,service-oriented and transparent government.To carry out budget performance management well,it is difficult to meet the requirements only by the strength of financial departments and budget units.Introducing third-party organizations,including asset appraisal firms to participate in budget performance management is not only conducive to improving the quality of budget performance management,but also can improve the recognition and evaluation credibility of the results of performance evaluation from all walks of life.The China Asset Evaluation Association and the CPA Association have issued the Operational Guidelines for Financial Expenditure(Project Expenditure)Performance Evaluation(Trial Implementation)and the Operational Guidelines for Financial Expenditure Performance Evaluation of Accounting Firms successively,which provide guidance and norms for the evaluation institutions and accounting firms to undertake the financial expenditure performance evaluation business.However,the performance evaluation of project expenditure occupies only a small part of the performance evaluation business.As to why the rest of the performance evaluation business is difficult to carry out so far,it should be attributed to the difficulty of constructing the performance evaluation index system to a large extent.In recent years,the performance evaluation of our country has greatly improved in breadth and depth.The performance evaluation of project expenditure has been widely and effectively practiced in our country and is becoming more and more mature,but it also constantly exposes defects,such as relatively single evaluation object,difficult to reflect the medium-term and long-term planning of financial budget,difficult to reflect the characteristics of public,and so on.The role of management and performance evaluation of the overall expenditure of budget departments(units)has become increasingly prominent.Departmental overall expenditure performance management is a management mode which starts from the department budget and reflects the department's strategic objectives and functions.To carry out the performance management of department's overall expenditure,one purpose is to promote the Department to strengthen the concept of performance,improve the overall effect of department's expenditure and the efficiency of fund use through goal management and process control,and the other is to ensure that the department performs its duties more scientifically.Now a days,many scholars in china and abroad have realized the importance of performance evaluation of department's overall expenditure,and have carried out many studies in this field,among which are the goal management of performance evaluation of department's overall expenditure,the prior performance evaluation and the system construction of performance evaluation the key points.However,there are few studies on the design of performance evaluation indicators.In the current practice of performance evaluation,most of the evaluation indexes for the performance evaluation design of department's overall expenditure refer to the template of the common index system in the Interim Measures for the Performance Evaluation and Management of Fiscal Expenditure(No.285 of Financial Budget [2011] and derive from the evaluation indexes of project expenditure performance evaluation,but neglect the overall expenditure of the department.The characteristics of performance evaluation neglect the integrity and longterm of the budget unit(department),and lack of strategic vision.Therefore,this paper attempts to explore the similarities and differences between the performance evaluation of department's overall expenditure and project expenditure,and summarizes the characteristics of the performance evaluation of department's overall expenditure,focusing on the construction of the performance evaluation index system of different types of budget departments(units)by using the Balanced Scorecard and logical analysis method.Combining with the performance evaluation example of Disabled Persons Federation of A City in 201 X,this paper tries to apply this performance evaluation index system in practice,objectively and impartially.As a result,the shining points of the budget department's work can be showed,its shortcomings can be exposed,and reasonable suggestions for the future improvement of the budget unit's work can be provided.This is also the role of the overall expenditure performance evaluation of the department.