The Construction of Budget Performance Evaluation Index for the Administrative
|Keywords||departmental budget performance budget budget performance evaluation evaluation indexes|
As China’s public financial management system, continually improving and deepen reform in the sector budget management, whilst the impact of the performance budget management in the United States and other Western countries successful applications. China also began to ponder the introduction of performance budgeting management methods in order to continue to deepen the department budget, improving budget. In2005the Ministry of Finance made "Performance Evaluation of the central department budget expenditure management (tentative)"(FB 86) into the promulgation of the budget which marks the formal performance evaluation management concepts into China and also marks the Performance Budget management concept into China.After several years of exploration and practice, on the road of promoting performance budget management in the implementation, China has initially established a budget for the performance evaluation management system and made some breakthrough. However, so far, achieved such success at the same time, the budget to further promoting the performance evaluation is still not stop the former. Performance evaluation of the current budget still is part of the management of the central ministries; performance evaluation is still the object of expenditure limited project performance evaluation. Performance evaluation is still more ex post evaluation. Causing the stagnation there are many reasons, such as the budget law is lagging behind the actual development, budget performance evaluation rules and regulations are not perfect. However, more important reasons are that the current performance evaluation system in China is still lagging behind budget, budget performance evaluation object is narrow and there is no uniform scientific evaluation of budget performance indicators. Causing these unfavorable factors, leading the budget performance in-depth evaluation was limited extension, resulting in budget management performance evaluation methods can not really achieve the desired effect and budget management problems remain. Therefore, in order to solving the problems in departmental budget, in-depth promotion performance evaluation of the budget, a comprehensive evaluation departmental budget performance level, by building scientific and perfect and combination of the actual situation of our departmental budget, the budget performance evaluation indexes is one of the key factor.Learn from the United States and other Western countries mature performance budget management experience, this thesis combined with the practical work of our departmental budget and development situation of budget performance evaluation method, constructing department budget performance evaluation indexes for the administrative. Detailed performance evaluation of the budget to the budget preparation, budget implementation and final accounts. Using the actual example to show how to use the evaluation indexes and give more advises. Build more completely and adequate evaluation of budget performance indicators, in order to describe and solve the practical problems of departmental budgets and provide a useful reference for standard budget work for the department budget, in-depth reform budget performance evaluation and promoting further development of performance budget management.