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Research On The Budget Expenditure Performance Evaluation Of S Federation

Posted on:2020-12-21Degree:MasterType:Thesis
Country:ChinaCandidate:D LuoFull Text:PDF
GTID:2506306104496734Subject:Master of Accounting
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In our country since the eighteenth big performance rising use of public funds,but also want to see,the current budget performance management there are still some outstanding problems,establish a scientific budget performance evaluation system is an important way to improve the level of department budget performance management,help to supervision and restraint,the use of public funds to promote adhesion efficiency of financial capital.This thesis on the budget performance management and performance evaluation of budget system at home and abroad the theory achievements of the research summary,explores the development trend of the budget performance management theory,at the same time think according to the specific content of budget management of administrative institutions are less involved,in this thesis,by applying the related theories of management focus under the administrative unit of budget performance management,analyzes the S federation also exist in the process of budget performance evaluation for the performance evaluation work not value,evaluation system is not sound,and the evaluation results feedback using the problems such as formal by internal and external factors of mining problems,put forward the improvement measures,Such as improve performance objectives,improve the awareness of performance,establish a performance evaluation supervision mechanism,strengthen the application of performance evaluation results and so on.Establishes a set of suitable for S federation’s performance evaluation system is an important part of the establishment of a comprehensive budget performance management system and the foundation,combining S federation unit properties and specific situation,this article adopts the key performance indicators(KPI)theory and the method of balanced scorecard,from financial,customer,learning and growth,internal process,four dimensions,S federation has been established the qualitative quantitative combination of budget performance evaluation indicators,and using the analytic hierarchy process(AHP)to index weight assignment,after a complete evaluation analysis S association 2018 annual budget expenditure performance evaluation of the total score.From the four dimensions of balanced scorecard,we can see the advantages and disadvantages of S federation in budget performance management,which is conducive to targeted improvement.Through the setting of budget performance goals,dynamic monitoring,evaluation of budget performance and application of its results,the department is assessed on its performance and responsibility,and the optimization and adjustment of department functions are promoted,which is conducive to S federation to further identify its position and play a better role in the construction of new think tanks.
Keywords/Search Tags:Budget expenditure, Performance evaluation, Balanced scorecard, Analytic hierarchy process
PDF Full Text Request
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