Research On Performance Evaluation Of Accounting Firm Participation In Project Expenditure

China’s economy has entraced a new normalcy,and economic growth has entranced a new stage too.Under the all-round effect of weak domestic demand,falling international market demand,realestatead restructure and deep structural varieties,the pressures of downward on the economy becomes aggravate.The government has created a good policy environment by reducing the burden on small and medium sized enterprises,advancing industrial transformation and upgrading,excavating and fostering new economic boosters through the regulatory role of tax means,but the increasingly severe financial revenue situation has brought new problems to governments at all levels,which is how to maximize the benefits of government funds.This puts forward higher expection for government to manage full-covered budget management.The traditional self-assessment budget performance is unable to meet the needs of present economic growth.Therefore,the Ministry of Finance has draw into professional evaluation institutions to get involved in the budget performance assesssment since 2018.Among other,the professional quality of accounting firms is has higher qualification and are able to make a equitable appraise of government project spending performance on the basis of merits objectives,but they still face problems such as lack of independence in the evaluation process.Based on this,this paper analyzes the case of S accounting firm participating in the expenditure performance evaluation of the K District Disabled Persons’ Federation project in detail,so as to provide relevant practical suggestions for the third-party evaluation institutions that also undertake the project expenditure performance evaluation,improve the effectiveness of the third-party evaluation institutions participating in the project expenditure performance evaluation,and strengthen the comprehensive budget management.Based on the Stakeholder theory,new public management theory,and some other theories,this paper studies the problems and causes of the S accounting firm in the performance assessment of the expenditure of the Federation of Disabled Persons in K District.Research has found that the performance evaluation working group of S accounting firm has problems with frequent changes in data lists,unreasonable design of evaluation indicators,insufficient independence in the evaluation process,and difficulty in ensuring the accuracy of evaluation conclusions during the performance evaluation process.The reasons for this are insufficient experience of the performance evaluation working group,unreasonable setting of performance evaluation indicator weights,low transparency of the performance evaluation process,and lack of social supervision Lack of quality control mechanism for performance evaluation reports.To this end,suggestions are proposed to enhance the comprehensive abilities of employees,establish a performance evaluation case library,optimize indicator weights,enhance information disclosure,form a social supervision mechanism,and establish a platform and mechanism for quality inspection of industry performance evaluation reports.This paper aims to provide suggestions for accounting firms to participate in budget performance evaluation by studying the case of S accounting firm participating in the expenditure performance evaluation of the K District Disabled Persons’ Federation project.It also aims to provide more materials and feasible methods for the government to improve the effectiveness of introducing third-party participation in performance evaluation,and increase the effectiveness and binding force of evaluation conclusions.