Research On Budget Management Performance Evaluation Of JT Scientific Research Institute Under New Government Accounting System

Since 2018,the CPC central committee and the state council have issued opinions on the implementation of performance-based budget management,and the new budget law of the People's Republic of China has revised the relevant contents of budget management.A budget management and performance evaluation system adapted to the new situation and new tasks is on the way.From the current research situation,the performance evaluation of the budget management of scientific research institutes is a complex system engineering,its characteristics can be simply summarized as "two long and one short":Firstly,as a kind of legal person,scientific research institutes have existed for a long time,and there are many historical problems in management system,responsibility relationship,tax and fee system,etc.,and the dimension of evaluation index is relatively narrow,which brings many uncertain factors to the performance evaluation of budget management;Secondly,the number and total assets of scientific research institutes are too large,the reform work lasts too long,and the comprehensive benefits are slow to emerge,making it difficult to create an ideal environment and conditions for the performance evaluation of budget management;Thirdly,the financial management and budget management policies supporting the reform and development of scientific research institutes have not been issued in a short time and have not yet formed full institutional binding force and guiding force,which to some extent has affected the effect of budget management performance evaluation.Based on the accounting system of the new government,the new public management theory,the principal-agent theory,etc.,this paper analyzes the current situation of JT scientific research institute's budget management,as well as the universal and individual problems.Secondly,the budget management performance evaluation system based on the new government accounting system is constructed by Delphi method and analytic hierarchy process.Thirdly,it analyzes the characteristics of the budget management performance evaluation system under the accounting system of the new government,and evaluates and analyzes the budget management situation based on the budget data of JT scientific research institute from 2017 to 2019.Finally,based on the conclusion of the evaluation,the relevant countermeasures and Suggestions are put forward.This paper draws the following conclusions through research:(1)the budget management and performance evaluation capabilities of JT scientific research institute are improved,and the improvement is comprehensive,objective,clear and stable;(2)the implementation of the accounting system of the new government has had a positive impact on the budget management of JT scientific research institute,which has improved the level of asset management,improved the financial accounting and management authority,and improved the timeliness and authenticity of financial information;(3)the performance evaluation system of budget management is effective-oriented,and the performance effect is relatively important.However,the realization of the performance effect depends on the appropriateness of the budget goal setting,as well as the process control of implementing the goal and checking and rectifying deviation.Therefore,in order to achieve the overall improvement of budget management capabilities,units and departments need to control and achieve various indicators in a balanced way in the actual work of budget management.