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Research On The Overall Expenditure Performance Evaluation Of Sports Department In JZ City

Posted on:2022-05-17Degree:MasterType:Thesis
Country:ChinaCandidate:Q L ChenFull Text:PDF
GTID:2557307034990049Subject:Accounting
Abstract/Summary:PDF Full Text Request
The full implementation of budget performance management is not only the internal requirement of promoting the modernization of national governance system and governance capacity,but also an important aspect of deepening the reform of fiscal and taxation system.Fully relying on and giving full play to the comprehensive advantages of budget performance management,on the one hand,it can create a good environment for each department to perform its functions,and then enhance the stability and sustainability of the operation of the department management system;on the other hand,it has become a necessary tool to alleviate the contradiction between China’s fiscal revenue and expenditure,which can effectively solve a series of problems such as the stagnation and idleness of financial funds,repeated budget arrangements,and low expenditure efficiency Question.However,at present,there is still a certain degree of "emphasis on distribution,light management,heavy expenditure,light performance" phenomenon in China’s fiscal expenditure.How to maximize the benefit of limited financial resources and improve the management ability of administrative departments has become an important content of establishing modern financial system in the new era.As an important type of budget performance management,the performance evaluation of department overall expenditure can not only guarantee the use efficiency of financial funds,but also strengthen the internal performance management thought of the Department,and ensure the full performance of the department responsibilities.It is an important measure to optimize the allocation of government resources and improve the local public service ability.This paper starts with the related concepts of performance evaluation,analyzes the theoretical basis and research status of the performance evaluation of the overall expenditure of administrative departments,and summarizes the construction ideas of the three performance evaluation index systems of budget expenditure.Based on the logic route of "input process output effect",based on the design of balanced scorecard,the paper analyzes the theoretical basis and research status of the performance evaluation of the overall expenditure of administrative departments Based on the principles of combining the characteristics of the physical education department with the characteristics of the physical education department,the paper constructs a set of performance evaluation index system of the overall expenditure of the Department with sports characteristics.At the same time,the specific weight of each index is determined by the analytic hierarchy process,and the performance level of the overall expenditure of the sports administrative department is comprehensively evaluated,and The paper analyzes the efficiency of the use of funds and the degree of completion of the Department functions in the process of overall expenditure,finds out the weak links in the fund utilization cycle in time,further promotes the scientific management of the use of financial expenditure in the administrative department,and finally puts forward corresponding countermeasures and suggestions for the problems in the performance evaluation of the overall expenditure.
Keywords/Search Tags:Performance management, overall expenditure performance evaluation, analytic hierarchy process
PDF Full Text Request
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