| The 19 th CPC National Congress proposed that government departments should focus on the object,method and process of performance evaluation,and that the evaluation object should be gradually expanded from project expenditure to overall department expenditure.Therefore,the performance level of the overall expenditure of the department is evaluated by using a scientific and reasonable index system,clarify the problems in its performance management,supervision and management of financial funds,rational allocation of financial resources,improve the level of comprehensive management of the department has become the focus of the current government research practice.As one of the important functions of the government,the overall expenditure of the education department accounts for the highest proportion of the government’s general public budget expenditure,and it is representative of its research.As a large and strong city of education in the west,S city has abundant educational resources,the scale of its financial education expenditure has increased significantly,the use and management of financial funds of the Municipal Education Bureau has become the focus of public attention,so the optimization of the overall expenditure performance evaluation index system of the Municipal Education Bureau will help departments to perform their duties efficiently and improve the efficiency of the use of financial funds.In this paper,the S City Education Bureau to carry out research,consults its 2019 departmental final accounts public statement,and finds that there are many problems in the design of the overall expenditure performance evaluation index of S Municipal Education Bureau department,such as the lack of personality indicators with the characteristics of department functions and common indicators reflecting the department’s long-term planning,ignoring the integrity and long-term nature of department development;Based on this,in this paper,we try to optimize the S Municipal Education Bureau by using the balanced scorecard,break down its strategic objectives according to its functional orientation,determine performance goals from four dimensions,screen through questionnaires and determine three levels of indicators.At the same time,combined with the class characteristics of performance indicator design,using hierarchical analysis,through the establishment of class model,the construction of the corresponding judgment matrix,test consistency and other processes to determine the weight value of all indicators at all levels,design a more scientific and reasonable index system.In this paper,the fuzzy comprehensive evaluation method is chosen to evaluate the overall expenditure performance of the S Municipal Education Bureau in 2019,and the evaluation results show that there are many problems in the public,administrative efficiency,internal management and capacity-building.Promote long-term good development of the sector. |