| From the report of the 18 th and 19 th National Congresses,which clarified the key position of budget performance management in government operation at the highest level,to the publication of the opinions on the full implementation of budget performance management in 2018,china is gradually advancing the budget performance management work in an all-round way.And performance evaluation as an important link,from the performance objective declaration in budget preparation,to performance monitoring in budget implementation,to project expenditure and overall expenditure performance evaluation in final accounts,the improvement and development of every step is in China’s budget performance management reform.This paper introduces the current situation of budget performance management at home and abroad,it is pointed out that performance evaluation is still in the exploratory stage in the grass-roots work in our country.Through discussing the budget performance management concepts and basic content department budget administrative institution,combined with their own work actual case N city culture and tourism special funds performance evaluation of the project,analysis the present problems and their causes existing in the project performance evaluation,It includes unclear project performance target setting,incomplete project performance evaluation index system,incomplete project performance management concept,incomplete project performance execution and monitoring,and inadequate analysis and application of project performance evaluation results.In order to solve these problems,this paper puts forward some relevant solutions,such as reasonably setting the project performance target,perfecting the setting of performance evaluation index system,strengthening the subject consciousness of relevant departments,strengthening the supervision of project implementation and improving the application degree of performance evaluation results. |