Case Study On The Construction And Application Of Budget Performance Evaluation Index System Of Finance Bureau Of J District

In order to improve the local financial funds use efficiency,outstanding performance orientation,improve the administrative institution since the ability and the level of public service supply,at the end of 2018,the Ministry of Finance issued a clear request,by the end of2022 cities and counties in administrative institutions at the grass-roots level to realize the basic budget management in accordance with the requirements for the file "all-round" "whole" "whole".At present,there are still many problems in the concrete implementation of budget performance evaluation in local government departments,including grassroots financial departments.The most prominent problem is the design and application of budget performance evaluation index system.This paper has theoretical and practical guiding significance for the construction of local government department budget performance evaluation index system.Firstly,this paper expounds the relevant theories of budget performance evaluation;Secondly,the research status of budget performance,budget performance evaluation system,government accounting reform and budget performance evaluation at home and abroad is analyzed.Then by analyze the practical situation of J,financial bureau,this paper combined with J,financial bureau of the organization setup and function orientation,financial revenues and expenditures,financial priorities,such as in-depth analysis J,financial bureau of budget performance evaluation of the status quo and existing problems,and sums up the build targeted and field of the necessity of budget performance evaluation system;Then,the ideas,principles and ob Jectives of constructing the budget performance evaluation system of the Financial Bureau of J District are sorted out.The key indicators of performance evaluation are designed,screened and determined by the balanced scorecard from four levels.The weight of each indicator is determined by the analytic hierarchy process(AHP),and the budget performance evaluation model is established.Finally,the fuzzy comprehensive evaluation method is used to analyze and evaluate the budget performance evaluation results of THE FINANCIAL Bureau of J District in 2020,and put forward feasible suggestions for the financial Bureau of J District to improve the efficiency of fund use.This study has certain reference value for the research of budget performance of grassroots financial sector.The results show that :(1)It is very necessary to construct a multi-level,quantifiable and focused budget performance evaluation system to improve the efficiency of budget funds used by grassroots financial departments and improve the level of financial services to the real economy;(2)Innovative design and screening of characteristic indicators at the level of financial services to make the budget performance evaluation of grassroots financial departments more targeted;(3)Build a budget performance evaluation system from four levels based on the balanced scorecard,which can not only reflect the financial operation situation,but also reflect the non-financial work efficiency more effectively.