Geological Survey Projects Based On The Balanced Scorecard Model Research On Budget Performance Evaluation System

In the current comprehensive implementation of budget management and the continuous development of reform in public institutions,accelerating the promotion of comprehensive budget performance evaluation is of great significance.With the continuous development of comprehensive budget performance management reform in China in recent years,the importance and key role of performance evaluation in project management have become increasingly prominent.After years of effort,the budget performance evaluation system for geological survey projects has been basically established and has played a positive guiding and supervisory role.However,there are still many problems in the budget performance management of geological survey projects at the current stage.For example,when conducting project budget performance management work,starting from setting performance goals,filling in goals,detailed preparation of various quantitative indicators,quality indicators,timeliness indicators,cost and benefit indicators for input,process,output,and effect,and even the methods used in evaluation work,There are many defects.One of the main reasons is the lack of comprehensive system support for the budget performance management of geological survey projects.At the same time,due to the unique public welfare,foresight,and follow-up benefits of the project itself,most geological work output results cannot be reliably measured and evaluated.Based on the above problems,this paper introduces the performance evaluation method under the balanced scorecard by reading a large number of literature,which refines the strategic objectives of the unit through four levels: finance,customer,internal process,learning and innovation,so as to make the measurement indicators and target values more operable.This paper applies this theory to the management of geological survey projects,and selects representative basic geological survey projects for case analysis.Based on the case analysis,this paper discusses how the balanced scorecard can be combined with the strategic development of units to build a budget performance evaluation system.How to use the balanced scorecard for performance appraisal,and formulate corresponding assessment methods according to the characteristics of different departments,and build a performance evaluation system with both common indicators and individual indicators based on the principle of operability and practicability.In order to better promote the improvement of the performance appraisal system of geological survey projects,this paper introduces a balanced scorecard in the budget performance management of geological survey projects,and the performance evaluation system based on the balanced scorecard can not only convey the strategic objectives of the unit to employees,but also extend the assessment of the balanced scorecard in the four dimensions of the balanced scorecard.At the same time,the budget performance objectives of the geological survey project are decomposed to achieve internal and external balance,short-term and long-term,and the organic integration of output and results,financial and non-financial performance evaluation.Then,the analytic hierarchy method plus entropy method is used to calculate the combined weights,and the subjective and objective weights of the indicators are obtained,and whether the problems existing in the current geological survey project can be solved,a set of whole-process budget performance evaluation system suitable for the actual situation of the geological survey project is constructed,and the feasibility and operability of the constructed system and method are verified by combining examples.At the same time,based on the analysis conclusion,it provides a reference for the further optimization and improvement of the balanced scorecard method,which is more suitable for the management of geological survey projects.At the same time,it will make suggestions and measures to continuously optimize and improve the performance evaluation of the geological survey project budget.