Design And Research On Performance Evaluation Index System Of Fiscal Expenditure Of Jincheng Customs

The core of financial expenditure performance evaluation is to conduct result-oriented evaluation criteria,which is one of the important measures and means of financial expenditure management.It can effectively improve the effective use efficiency of financial departments at all levels of funds,and further improve the level of public services of government departments.Therefore,a set of standard and scientific financial expenditure performance evaluation index system is not only an important means of performance management of financial expenditure,but also the basis for fair,objective and accurate measurement and evaluation of financial management department’s financial expenditure performance,and is the guarantee path for financial management department to improve the efficiency of financial expenditure and transparent government budget to the society.As the subordinate customs of Lanzhou Customs Area with the largest business volume and the most extensive jurisdiction area,Jincheng Customs is an important part of it.Its financial revenue and expenditure activities are related to the effect of customs functions.As a subordinate customs,Jincheng Customs receives full financial appropriation for its fiscal revenue.Since it has just been established,the performance evaluation of financial expenditure is still in its initial stage both in terms of theoretical research and practical exploration.Based on this consideration,this paper is based on the current financial system of Jincheng Customs,guided by relevant documents such as the Implementation Opinions of the Central Committee of the Communist Party of China and The State Council on Comprehensively Implementing the Performance Management of Financial Budget and the Decision on Deepening the Reform of the Budget Management System.It is based on the characteristics of the financial expenditure of Jincheng Customs and draws on advanced foreign experience.Absorb what has been achieved by other institutions in the country.First,the full analysis of Jincheng Customs current financial expenditure composition.Secondly,with the guidance of New Public Management Theory and Public Finance Theory,the evaluation index of financial expenditure performance management of Jincheng Customs is explored.At the same time,Delphi method is used to reconfigure the weight of Jincheng Customs financial expenditure performance management index,so as to form a complete and effective evaluation method.Through research and combined with the collected data,this paper constructs a set of indicators that can evaluate the financial expenditure performance of Jincheng Customs,which is subdivided into 46 three-level indicators.In addition,this paper also comprehensively and comprehensively applied the evaluation results from the aspects of decision-making,process,output,benefit and so on,analyzed the 2020 financial expenditure results of Jincheng Customs,combined with the actual work of Jincheng Customs,and on the basis of maintaining the steady progress of the overall work,put forward some suggestions for the further development and improvement of the designed evaluation system.The research focus of this paper is on the construction and application of the output,efficiency and effect indicators of its financial expenditure.By referring to the excellent practices of other government departments and brother customs,this paper provides corresponding countermeasures and suggestions for further improving the performance evaluation of Jincheng Customs’ financial expenditure,so as to effectively strengthen the management efficiency of Jincheng Customs’ financial expenditure.Enhance its scientific governance capacity and credibility.