Research On The Problems And Countermeasures Of Financial Bud Get Performance Evaluation In Beibei District

In the 1970s and 1980s,the process of global economic integration continued to accelerate.In the developed western countries,in order to better solve the problem of government trust and financial constraints,a scientific government performance evaluation system was established.With the development of our country’s economic system and management system reform,the supervision and management functions of the financial department over financial funds are gradually changing,the 19th National Congress of the Communist Party of China emphasized that it is necessary to establish a comprehensive,standardized and transparent budget system with scientific standards and strong constraints.The full implementation of performance management has put forward more rigorous and scientific requirements for the performance management of financial budgets.Since 2013,the Beibei District Government has conscientiously implemented the relevant requirements of the central government and Chongqing Municipality on budget performance management,innovated financial budget management methods.However,due to certain weaknesses in theoretical practice,the research and development of performance evaluation there are still many problems.This paper studies the status quo of financial budget performance evaluation in Beibei District,selects research cases,and formulates a set of performance evaluation system consistent with it,so as to provide some reference for domestic local financial budget performance evaluation.This paper takes Beibei District’s financial budget performance evaluation as the starting point and foothold of the research,using empirical analysis and other methods,by collecting and arranging relevant literature,and summarizes and analyzes the existing results of previous research.On the one hand,on the basis of principal-agent theory,on the basis of the Beibei District Science and Technology Bureau’s self-assessment of the overall expenditure performance of the department,combined with the general indicator framework issued by the Ministry of Finance,the indicator system was reconstructed.A questionnaire survey was carried out on the importance of the overall expenditure performance of the science and technology bureaus reflected by the three-level indicators,and the reliability and validity of the survey results were verified,as well as the analysis of centralized and discrete trends.Finally,19 three-level indicators were selected.For the improved index system,the analytic hierarchy process and the entropy method are used to determine the index weight,so that the setting of the index weight combines subjective experience and objective data,so it is more scientific.Then,according to the constructed performance evaluation system,a performance evaluation was carried out on the overall expenditure of the Beibei District Science and Technology Bureau in 2020.The evaluation results showed that the Beibei District Science and Technology Bureau completed the overall departmental performance goals in the previous year,but there are still some problems,such as budget the implementation is not enough,there are certain problems in the project tracking and management,the sales income of scientific research investment projects is low,and the capital investment efficiency is not enough.On the other hand,taking Beibei District’s"Four Good Rural Roads" project as an example,design the evaluation index according to the characteristics of the project.By analyzing the results of Beibei District’s financial budget performance evaluation and comprehensively summarizing the relevant data,it is reflected that there are certain problems in the Beibei District’s financial budget performance evaluation,such as the need to strengthen the performance management concept,the main body of performance evaluation has not fully played its role,and increased in-depth Difficulty in promoting the performance evaluation of local financial budgets;the selection of performance evaluation indicators is less scientific,and the performance evaluation results cannot fully and accurately reflect the true level of project implementation;the design of indicator weights is not reasonable enough,and the subjective weighting method is the main method,and the objective method is applied There are few,and there is no normative explanation for the weight assignment of performance indicators;the performance evaluation process needs to be improved,the performance evaluation method is single and not scientific,the scoring standard is not perfect,and there is a lack of scoring rules in the specific performance evaluation process.The performance evaluation process lacks effective data support;the application of evaluation results is not thorough enough,the linkage mechanism with budget arrangements is not perfect,and the constraint effect of evaluation results cannot be maximized;there is a lack of basic support such as talents and informatization.,the whole process management is insufficient and the management quality is not high.In view of the above problems,this paper finally conducts a systematic study on how to improve the performance evaluation system of local financial budget,and gives targeted optimization strategies combined with performance management theory.Strengthen and improve the comprehensive performance evaluation system and financial budget performance evaluation index database,and introduce multiple evaluation subjects.The scientific performance evaluation of financial budget should achieve the following two points:one is to ensure openness and transparency,and the other is to accept supervision throughout the process.Continuously improve the performance management awareness of the department,comprehensively promote the accountability mechanism,and at the same time,it can combine multiple departments to improve the performance management supervision.In response to the final results of the performance evaluation of the financial budget,timely feedback should be provided to provide a valuable reference for the arrangement of budget funds.The performance evaluation system constructed in this paper still needs to be optimized.For example,the objectives of some evaluation indicators are difficult to be clear,and they should be gradually updated and improved in combination with external and internal multiple dimensions.Necessary revisions should be made when using the performance evaluation system.