Research On Quality Evaluation Of Budget Performance Management In Qilihe District,lanzhou City

At present,many countries in the world are faced with financial difficulties of varying degrees,such as the slowing growth of fiscal revenue,the continuous increase of fiscal expenditure,and the rising level of debt.The contradiction between fiscal revenue and expenditure is gradually deepening.How to reduce the deficit level and resolve the debt crisis to solve the financial dilemma has become a global problem.As an important means to alleviate the contradiction between fiscal revenue and expenditure and promote the quality and efficiency of funds,the reform of budget performance management came into being.In the process of development,developed economies have gradually formed an integrated development context of "before and after the event-the whole process-forward-looking".With the continuous promotion of the reform of budget performance management in China,the focus of budget management and performance management is gradually engaged in the transition from post-integration to whole-process integration,and the construction of budget performance management system has achieved certain results.The comprehensive implementation of budget performance management has become the key content to further deepen the reform of the budget system,and an important driving force to promote the modernization of the national governance system and governance capacity.However,budget performance management is a systematic project with many subjects,complex relationships and complicated procedures,and its actual implementation is affected by multiple factors.In order to understand how the budget performance management works in Qilihe District,Lanzhou City,explore the main factors that affect its quality,and provide countermeasures and suggestions for practical problems,this study,referring to the balanced scorecard model,and guided by the theory of holistic government and public value,constructs an indicator system,including 4 first-level indicators and 20 second-level indicators.The weights of each index are determined by using Analytic Hierarchy Process(AHP)and Delphi method.Then,according to the data collected by questionnaire and other methods,the performance score of "the quality of budget performance management in Qilihe District,Lanzhou City" is obtained by applying the constructed indicator system.The evaluation results show that the performance score of budget performance management in Qilihe District,Lanzhou City is 4.0296,and the rating is B,indicating that the overall quality of work is good.The performance evaluation results show that Qilihe District has played a positive role in budget performance management,but still needs to be improved.Focused on the four dimensions of plan-do-check-act,this study proposes optimization ideas in view of the existing problems,such as deepening the performance concept,improving the system guarantee,improving the supervision system,and strengthening the application of results.Within the research scope of county-level and the framework of county governance,this article takes the local government as an organic whole to explore how to use public management theory to optimize and improve local government budget performance management,which reflects a certain degree of innovation in the research perspective.The paper studies the strategic optimization of improving budget performance management in Qilihe District,which is helpful to enrich the empirical research materials of the reform of budget performance management in China,and provides typical cases and useful references for local governments,especially the district(county)governments,to implement budget performance management,which has important reference significance.