The Whole Of The H City Women’s Federation Based On The Balanced Scorecard Research On The Construction Of Expenditure Performance Evaluation Index System

In recent years,according to the new budget law and the CPC Central Committee of the full implementation of budget performance management,our government budget performance management reform expanded breadth and depth,since 2016,the government’s overall spending performance self-evaluation has achieved full coverage,in 2018,deepen the reform of party and state institutions put forward "with greater efforts,more solid measures to promote reform,strengthen the unity of the masses,safeguard rights and other key functions".China’s mass organizations have not yet established a performance evaluation system with departmental characteristics,which is generally equivalent to government departments applying the common evaluation framework for assessment.Compared with other government departments,the functions of mass organizations focus more on political and mass nature.Under the background of mass reform,it is of far-reaching significance to explore the establishment of the overall expenditure performance evaluation index system of mass organizations such as women’s federations and other mass organizations.This paper takes H City Women’s Federation as the research object to analyze the basic situation,the status quo and problems of performance evaluation.Based on the balanced scorecard,common index framework of performance evaluation and hierarchical analysis method,the new overall expenditure performance evaluation system was constructed.Finally,the new system was used to analyze the performance evaluation of H City Women’s Federation,and the problems of performance evaluation application and performance management of unit overall expenditure were found,and put forward optimization suggestions.Through the above analysis steps,the following conclusions are drawn:(1)it is feasible and effective to apply the BSC combined with the common index framework to the overall expenditure performance evaluation of the department.(2)Establishing the concept of full participation in budget performance,optimizing the formulation of performance evaluation communication process,establishing internal and external performance supervision and supervision system,building department performance evaluation information platform and other measures can help H City Women’s Federation to better apply the overall expenditure performance evaluation results.(3)The optimization of the performance management of H City Women’s Federation needs to continue to strengthen the fine level of budgeting,strive for work funds through multiple channels,optimize resource allocation,and improve the internal budget management ability.