| At present,administrative units have basically implemented budget management.Fundamentally speaking,the performance of budget performance analysis will directly affect budget execution and feedback,and will be pushed back to the entire process of budget preparation.How to carry out budget performance analysis and evaluation reasonably and efficiently is also a topic of concern to the financial community and even the public management community.In today’s society,the efficiency of the use of funds by administrative units has always been criticized by the outside world.It is not only in our country that various countries are more or less caught in the people’s distrust of the government,and there are questions about the transparent use of financial funds.The zero-based budget and budget performance are a common management model for the use of fiscal funds by various countries and economies at this stage.The purpose is to improve the efficiency of capital use,increase transparency,reduce the risk of governance,and improve the credibility of the government.The zero-based budgeting method is the current general budgeting method for administrative units,and countries explore and improve their budget models at different stages of economic development.Based on comparing the differences between eastern and western budget management in different social systems,the article takes its essence and applies advanced management concepts and ideas to my country’s existing economic system.Analyze and study the budget performance of the customs system under the zero-based budget model,use mathematical modeling and other methods to abstract the data into a concrete quantifiable mathematical model,and use AHP to analyze and evaluate the existing budget performance efficiency.Through the comparative analysis of the data and the results of the questionnaire survey on the staff of administrative agencies and other units,the sample data is used to establish a suitable model,and the SPSS analysis tool is used to analyze the existing data to obtain the direction of improvement of the budget performance indicators.The aim is to provide new ideas for budget performance management,to better execute the budget,and to maximize the effectiveness of budget funds. |
