Research On Local Government Budget Performance Evaluation System

With the deepening reform of government performance evaluation,the financial budget performance evaluation has been paid more and more attention by the financial department,which has become an important means to test whether the government budget administrative behavior and the use efficiency of financial funds are up to the standard.In order to achieve the goal of establishing and improving the performance evaluation system of government budget as soon as possible,China began to implement the performance evaluation of financial expenditure budget in some areas led by the financial department since 2003.After more than ten years of development,China's budget performance evaluation work has been gradually pushed forward from shallow to deep,from point to area,and gained some valuable experience.However,the budget performance evaluation system is still not perfect.In order to further improve the quality of budget performance evaluation,it is necessary to take the budget performance evaluation system as the research object and establish an evaluation system to evaluate the implementation effect of the current budget performance evaluation,which is of great significance to clearly understand the advantages and disadvantages of the current work,clarify the next reform focus and direction,and improve the current budget performance evaluation system.This paper studies the construction and application of the evaluation system of budget performance evaluation.First of all,study the relevant documents and government documents of budget performance management and evaluation,clarify the research purpose and significance of the paper,determine the research ideas and methods,elaborate the relevant theories,concepts,contents and methods,and clear the research boundary.Secondly,by using Nvivo qualitative analysis software,the paper studies and summarizes the literature,establishes the basic framework of evaluation indexes,and takes the secondary nodes as the preliminary evaluation index factors;designs and issues the questionnaire,uses SPSS software to analyze the questionnaire data,and selects 12 common factors,a total of 40 evaluation indexes,as the evaluation budget performance evaluation Evaluation index of the system.On this basis,the hierarchical structure of the budget performance evaluation system is constructed by using the analytic hierarchy process,and the judgment matrix of the index system is constructed by using Delphi expert survey method,and the weight size and order are determined.Then,select Qingdao as the empirical research object,and judge the effect of Qingdao budget performance evaluation according to the evaluation system and actual cases.The results show that the implementation effect of budget performance evaluation environment and evaluation technology in Qingdao is outstanding,which are significant and good,but the effect of evaluation subject and evaluation process is general,which needs to be improved.Finally,according to the analysis of the whole paper,this paper puts forward suggestions to improve the quality of budget performance evaluation in four aspects: the diversity of budget performance evaluation subjects,the effectiveness of evaluation environment,the feasibility of evaluation technology and the cohesion of evaluation process,which provides reference for improving the budget performance evaluation system and improving the effectiveness of budget performance evaluation.