How Third-Party Participation Can Improve The Effectiveness Of Budget Performance Assessments

Assessing the performance of government budgets is a key part of fiscal supervision and an important part of establishing a modern budget system and advancing the modernization of national governance.In order to solve the problem of limited administrative capacity exposed in the process of advancing budget performance evaluation,financial departments at all levels have actively commissioned third-party agencies to implement the evaluation.However,the current evaluation results are often not valued and applied,mainly because the government participating agencies are facing the constraints of the efficiency mechanism and the legitimacy mechanism,and do not have the constraints to effectively adopt the third-party evaluation results.This article analyzes the details of the case in which the financial department entrusts a third-party institution to implement budget performance evaluation in the usual mode.Based on the efficiency-legality mechanism theory,this paper proposes relevant propositions for third-party participation to improve the performance of budget performance evaluation,and finally builds a government evaluation department Institutional constraints to effectively adopt third-party assessment results.Based on the theory of efficiency-legality mechanism,this article believes that under the usual model of the financial department entrusting a third-party institution to implement budget performance evaluation,the government participating departments face six major constraints: the qualification of the third-party institution,the evaluation index system,the evaluation process,top-down legitimacy constraints,legitimacy constraints within the organization,and bottom-up legitimacy constraints.Based on this,this paper proposes constraints on government participation such as standardized third-party agency management,a unified evaluation index system,clearevaluation responsibilities of participating evaluation departments,supporting budget compilation and review systems,high departmental evaluation capabilities,and a complete evaluation results disclosure system.The effective adoption of the evaluation results by the department has promoted and verified.In order to promote the effective adoption of third-party evaluation results by government participating evaluation agencies,this paper constructs government evaluation agencies from four perspectives: building a unified budget performance evaluation index system,promoting the widespread application of evaluation results,improving the department's budget performance management capabilities,and scientifically selecting third-party evaluation agencies.Institutional constraints to effectively adopt third-party evaluation results and continuously improve budget performance.