Research On Performance Evaluation Of Basic Public Cultural Service Financial Budget Expenditure

With the development of China's new era entering a higher stage,the people's pursuit of a better life has gradually changed from the most basic material enjoyment to spiritual and cultural enjoyment.The provision of basic public cultural services serves as the government's public department to protect the cultural rights of ordinary people.Effective means are the realistic basis for achieving the basic social and cultural services,covering the entire society,providing an undifferentiated supply target,and building a powerful socialist modern country.At present,the central and local governments are increasing their funding for public cultural venues led by public libraries.However,there are still some problems in the construction of the public cultural service system at this stage.There are some shortcomings.Therefore,the evaluation of the efficiency of public library government capital investment as a test of financial security work has practical guiding significance for optimizing the supply of basic public cultural services and deepening the reform of the financial system.Take the public library in the basic public cultural service as an example to construct its financial budget performance evaluation index system.First summarize the basic development of China's basic public cultural services,and then elaborate on the current status of the government's financial budget investment in public libraries,and refer to the "Sixth National Library Evaluation Standards Above National Level" formulated by the Ministry of Culture and Tourism of China in 2017 The relevant indicators listed in the "Rules",combined with the establishment of the indicator system in the relevant statistical yearbooks of the financial departments and statistical departments of our country and the relevant literature research on the performance evaluation of public library fiscal budget expenditures at home and abroad,on the basis of this The evaluation index system of library budget input category and public library budget budget output category,based on operating software,uses and statically evaluates the performance of public library fiscal budgets from 2012 to 2017 in 31 provinces and municipalities nationwide And dynamic comprehensive evaluation to achieve horizontal and vertical comparison of public library budget performance.The results show that:(1)The average technical efficiency of public libraries 'fiscal budget expenditure in 31 provinces nationwide is 0.892,and the overall overall efficiency level is low,indicating that under the current technical level,public library 's fiscal budget expenditure is ineffective State,and did not achieve the optimization of output efficiency.(2)Half of the 31 provinces in the country have reached the effective state of comprehensive technical efficiency,indicating that these provinces have achieved the optimal output value after the financial capital is invested,and the financial budget expenditure allocation ability is strong,with a high financial Resource efficiency.(3)The overall average value of total factor productivity of national public library fiscal budget expenditure is 0.989,which is less than 1,which reflects that the total factor productivity of public library financial input is decreasing year by year,but the reduction is not large,and the annual average is only Reduced by 1.1%.(4)According to the regionally differentiated calculation results of the fiscal budget expenditure efficiency of public libraries in 31 different provinces across the country,the total factor productivity change index of 20 provinces including Tianjin,Liaoning,Shandong,and Fujian is less than 1,indicating that the total factor productivity has decreased year by year Of the provinces accounted for 66.67%,reaching nearly two-thirds.According to the guidance of theoretical and empirical analysis results,the article finally gives the corresponding countermeasures and suggestions: fit the development of the times,build a full-level financial information database;introduce technical means,develop digital financial evaluation services;transform financial functions,improve the financial investment system and improve performance;Adjust the evaluation mechanism to promote the reform and development of the financial budget.