Research On The Comprehensive Expenditure Performance Evaluation Of The People’s Bank Of B City

In recent years,under the impact of the novel coronavirus infection epidemic and the world economic downturn,the financial budget situation of the branches of the People’s Bank of China has become increasingly tight,and the approval number of various budget indicators has been significantly reduced.With the implementation of the Regulations on the Implementation of the Budget Law in 2020 and the Opinions on Further Deepening the Reform of the Budget Management System in 202 1,the Party and the State have begun to further strengthen budget performance at the legal level,attach importance to the development of performance work,and standardize expenditure management,which has become a new hot spot in the current budget performance evaluation from a partial to a comprehensive one.Therefore,the research on the comprehensive expenditure performance evaluation of the Peoplers Bank of B City can not only help strengthen the effective allocation of unit financial resources,but also provide work reference for other units in the system.This paper first introduces the relevant concepts and theoretical basis of the comprehensive expenditure performance evaluation,explains the basic situation of the unit,introduces the status quo and existing problems of its comprehensive expenditure performance evaluation,and discusses the shortcomings of the People’s Bank of B City,such as weak correlation of evaluation indicators and weak awareness of comprehensive expenditure performance evaluation.Secondly,based on the common indicator framework and the principle of four selection indicators,combined with the functions of the People’s Bank of B city and the work objectives in 2022,the comprehensive expenditure performance objectives in 2022 are set up,and a set of comprehensive expenditure performance evaluation index system with 25 three-level indicators in 4 dimensions is constructed.Thirdly,experts were invited to compare the importance of the evaluation indicators,assign the weight of the index scores,and pre-evaluate the comprehensive expenditure performance of the People’s Bank of B City in 2022 from the annual report of the work of the People’s Bank of B City,financial statements,notifications from superiors and local governments.On the whole,the comprehensive expenditure performance evaluation result of the People’s Bank of B City in 2022 is 79.81 points,which is in the corresponding performance level of "general".Based on the performance evaluation results,the evaluation results are analyzed from the aspects of input,process,output and benefit,and countermeasures and suggestions are put forward for the problems found in the pre-evaluation.Finally,the comprehensive expenditure performance evaluation of the People’s Bank of B City is summarized and prospectured.The construction of the evaluation,index system is the key to the comprehensive expenditure performance evaluation of the People’s Bank of B City,and the core of the evaluation work.The index system designed and constructed in this paper conforms to the characteristics of the municipal people’s Bank,hoping to bring reference to the work practice of the same system units,help the implementation of performance thinking in the grass-roots people’s Bank,and help branches break through the existing financial difficulties.