Research On Problems And Countermeasures Of Financial Project Expenditure Performance Evaluation In F County

In the report of the 19th National Congress of the Communist Party of China,it was proposed to "establish a comprehensive,standardized,transparent,scientific and binding budget system and fully implement performance management." Social stability,economic growth,efficiency and fairness have always been the goals of fiscal expenditure management.In the process of social and economic operation,only by optimizing the allocation and efficient use of social public resources can we improve the performance ability of the government and finance.Therefore,the budget supervision mechanism with performance evaluation as an important means will keep pace with the "troika" of public financial management,so as to jointly standardize the use of financial funds and improve the use efficiency of financial funds.Starting from the concepts of professional knowledge related to financial project expenditure performance evaluation,this paper focuses on the public financial expenditure theory,budget performance management theory and the application of these theories in performance evaluation,and introduces the relevant situation of F county The performance evaluation of three projects including water conservancy development fund project expenditure and the financial re evaluation in 2019 are listed as cases for in-depth research and analysis,looking for problems and putting forward countermeasures and suggestions.TThrough the case study,this paper finds that the performance evaluation of grass-roots financial project expenditure mainly has the following problems: the performance evaluation subject does not evaluate the performance of project expenditure in place,the establishment of performance objectives is not standardized,the evaluation method is single,the evaluation index system is unscientific,and the application degree of evaluation results is low.The author believes that we should improve the performance evaluation system and establish a supervision and management mechanism by cultivating performance evaluation professionals,reasonably setting performance objectives,establishing and improving the performance evaluation index system,scientifically using performance evaluation methods and paying attention to the application of performance evaluation results.