Research On Budget Performance Evaluation System Of Special Funds

The full implementation of budget performance management is a key initiative to optimize the allocation of financial resources,and the report of the 19 th National Congress determines that the comprehensive budget system established in China needs to meet the requirements of standardization and transparency,strong constraints and scientific standards.Budget performance evaluation,as an important part of budget management,can give an objective answer to the effect achieved by budget management.However,the actual process of budget performance evaluation of financial special funds does not meet the expectation,so in this paper relevant researches are conducted.Firstly,the concepts of financial earmarked funds and budget performance evaluations are defined and the related theories including budget performance management theory are introduced in this paper;secondly,the use of financial special funds,the current situation of budget performance evaluation and the problems of evaluation in hydrographic measuring and forecasting project of unit Z are analyzed in this paper;then,with Delphi method and hierarchical analysis,the budget performance evaluation index system is developed.Finally,the evaluation index system is applied to the hydrographic measuring and forecasting project of Unit Z,and its budget performance is evaluated.Based on the analysis of the budget performance evaluation results and the reasons,the guarantee measures of the budget performance evaluation system of special funds in unit Z are proposed: strengthening the coordination of the budget performance evaluation of special funds,improving the management system of the budget performance evaluation of special funds,and improving the disclosure and use of the results of the budget performance evaluation of special funds.A targeted budget performance evaluation index system for special funds is established in this paper to evaluate the budget performance of hydrographic measuring and forecasting project B of unit Z.It can give clear guidance to the management of special funds of the same type of hydrographic project of unit Z.At the same time,it is hoped to set the reasonable budget performance evaluation objectives,standardize the monitoring of the budget performance evaluation process,strengthen the special funds by supporting,and improve the system of making public the budget performance evaluation of special funds and using the budget performance evaluation of special funds.