Research On Performance Evaluation Of Overall Expenditure Of Local Government Departments In China

The application of the concept of performance management in the government budget management in China has been more than ten years.After continuous exploration,the budget performance management system has been initially established in China,and the budget performance management mode has been increasingly applied in government governance.In the whole process of budget performance management,performance evaluation is an important means to improve the level of performance management,and the overall expenditure performance evaluation of the department standing in the overall and macro perspective,by measuring the overall expenditure effect and performance efficiency of the department,and then can more effectively supervise the budget department’s funds.In 2018,the Central Committee of the Communist Party of China(CPC)and the State Council issued Document No.34 [2018] to promote the reform of performance evaluation of overall departmental expenditure nationwide.However,because the performance evaluation of the overall expenditure of government departments is a new research topic,and the development time is short in China,how to promote the effective development of the performance evaluation of the overall expenditure of government departments has become an important issue facing local government departments in China.Based on the new public management theory,principal-agent theory,target management theory as the foundation,through using the method of literature research,field interviews,questionnaire method and case study method and other methods,with W county bureau of statistics,the overall expenditure performance evaluation as an example,firstly illustrates the budget performance management,the budget expenditure performance evaluation,performance evaluation of overall spending by the department of related concepts,It also analyzes the current situation of the overall expenditure performance evaluation of local government departments in China.On this basis,the W county bureau of statistics,the performance evaluation of overall spending on case analysis,discusses the W county bureau of statistics department,W county bureau of statistics of the construction of the performance evaluation system for the overall spending,W county bureau of statistics,the overall expenditure performance evaluation scores,found W county bureau of statistics(NBS)the main problems existing in the process of performance evaluation of overall spending,including: The construction of evaluation index system is not standard,the quality of overall expenditure performance evaluation information is not high,the application of evaluation results is not in place,and the performance management personnel is not professional.The causes of these problems lie in the lack of attention to the overall expenditure performance evaluation,the lack of a unified overall expenditure performance evaluation system,the design of the overall expenditure performance evaluation process is not standardized,and the professional performance management team has not been established.In view of the above problems,this paper puts forward some countermeasures to improve the performance evaluation of the overall expenditure of local government departments in China,including introducing accountability mechanism and paying attention to the overall performance of the departments;Focus on the overall expenditure performance characteristics,strengthen departmental expenditure responsibility and performance of responsibilities;To optimize the overall expenditure performance target of the department around the function of performance evaluation;Improve the correlation of departmental performance,strict departmental overall expenditure evaluation system;We will make good use of the pushback mechanism and promote the use of performance evaluation results of overall departmental expenditures.