Research On The Quality Of Financial Budget Performance Evaluation In Changzhi City Based On Demand

As an important part of government activities,the results of the application of government revenue and expenditure are related to the performance of local government functions.Performance evaluation of fiscal expenditure,as an important means of fiscal expenditure management,is an important means for the government and financial departments to improve the efficiency of the use of fiscal funds,solve the fiscal problems of the government and improve government management.Since the government budget performance evaluation was launched in 2015,CZ city has gradually explored a path of evaluation,from theoretical study to practical operation,from pilot exploration to system requirements,from implementing the spirit of conference speeches to making various mechanism arrangements,and get some results.However,there are still some problems in performance evaluation,such as "evaluation for evaluation" and "no performance".Therefore,in view of the CZ market performance evaluation report actual,uses the statistical analysis method,the common features and problems of 246 performance evaluation reports in CZ city were studied in the aspects of project selection,performance index system establishment,project problems and project experience suggestions.It is found that the existing evaluation report is incomplete,the main content is missing,the problem is not refined,the evaluation index is not scientific,performance evaluation feedback is not timely and so on.At the same time,through the questionnaire survey,analysis of existing reports and the gap between the application needs.The gap between supply and demand is mainly reflected in the types of report,the design of index system,the factors of project selection,the degree of publicity,the most concerned content in the report and the application of the report.This paper analyzes the reasons for the gap between supply and demand of performance evaluation report of CZ,and puts forward three suggestions to improve the quality of the report.First,strengthen performance evaluation management.Second,the scientific establishment of performance evaluation index system,improve the common index system create a personality index system.To realize the scientificity and operability,comprehensiveness andconciseness,purposefulness and systematicness of the evaluation index system.Third,improve the third-party evaluation system.We should strictly control the threshold of entry for experts and intermediary organizations fully cultivate the third-party market,implement the mechanism of random selection and withdrawal of experts,and evaluate the quality of third-party evaluations,and implement rewards and punishments.Fourth,strengthen the use of performance results,combined with the next year's budget arrangements,and establish a performance evaluation related to the reward and punishment measures,and evaluation results into the scope of government information disclosure,subject to oversight by all sectors of society.Fifth,establish and continuously improve the whole process project expenditure performance evaluation model.Some of the problems revealed in this study are also common problems in the performance rating reports of other cities,hoping to provide a reference for the improvement of the quality of performance evaluation reports.