A Study On Optimizing The Budget Performance Evaluation Of Administrative Unit A Based On Balanced Scorecard

From the revision and introduction of the Budget Law to its continuous improvement and promotion,China’s budget system has gradually matured and enriched,marking the gradual legalisation and management of China’s budget management.The specific scope of budget execution is no longer limited to a certain item,but the overall comprehensive budget management of the budget subject is gradually explored.As the main body of China’s budget,administrative and institutional units cannot rely solely on financial returns to measure their performance,so budget performance evaluation,as an important part of budget management,has been continuously focused on and studied by scholars in recent years.China has also adopted corresponding regulations and systems to help budget entities at all levels to establish corresponding budget performance evaluation systems.However,in the actual implementation process,the performance evaluation work of each budget unit has not been able to effectively evaluate the budget subject.Through research,it is found that the budget performance evaluation work of most administrative units only has a general working framework,and there are certain shortcomings in the implementation process,index setting and system construction.This paper selects administrative unit A as a research case,and firstly analyses the business process of budgeting,combining the various aspects of budgeting,monitoring and evaluation,analyses the current situation of budget performance evaluation of administrative unit A,and identifies the problems in performance evaluation of administrative unit A as a whole.Secondly,based on the balanced scorecard theory,the four dimensions of the scorecard,namely financial,customer,internal process and learning and growth,were used to establish corresponding secondary and tertiary indicators under each dimension.The article uses hierarchical analysis methods to assign weights to the relevant indices and establish a set of indicators for financial budget performance.As qualitative indicators are difficult to express in terms of precise assessment levels,the article makes use of the fuzzy comprehensive evaluation method to set an assessment level for the assessment objectives.Once again,the data of administrative unit A’s budget execution in 2021 was used to calculate the overall score of the performance evaluation.Finally,suggestions for optimising the performance evaluation work of administrative unit A were made: to strengthen the importance attached to budget performance evaluation work,to continuously improve the budget performance evaluation system,to strengthen the application of budget performance evaluation results,to continuously improve the work quality and professional skills of personnel,and to strengthen the construction of digital infrastructure.