Research on the Building of the Budget-performance Appraisal System from the Angle of Service-oriented Government
|School||Taiyuan University of Technology|
|Keywords||performance budget evaluation service-oriented government serviced the public balanced scorecard|
With the development of economy and society in our country, the budget expenditure scale of the government is largely expanded, the public is paying more attention to the budget administration performance, the rationality of financial resources allocation and validity of financial resources usage is concerned by government all over the world. Performance budget is an effective way to improve the efficiency of the usage of public financial resources, which has been tested by the western developed countries, and the prerequisite of implement performance budget is building the budget-performance appraisal system.The basic goal and main direction of the reform of administration system in China for the current and future is building service-oriented government., in order to achieve the goals of service-oriented government such as democracy, legality and responsibility, the government also need to enhance the administration of financial expenditure which is the material base of government administration reformation, and improve the validity of financial resources usage. So it is a necessary move to build a scientific and rationality budget-performance appraisal system for service-oriented government building currently.To build a budget-performance appraisal system based on service-oriented government, the government should make the public-interested idea as the start point; increase the right to speak of the public, pay more attention to the needs and profit of the public. All this ask the government add the public’s right of participation, make the public as an evaluation subject, add more evaluation indices which is related to the public profit. We should make the basic conditions of our country as the start point and learn from the countries which are successful in performance budget, then build a budget-performance appraisal system from the angle of service-oriented government which is of Chinese characteristics.This paper starts from the scientific connotation of service-oriented government, from the core value—service the public, put forward that the basis and prerequisite of building service-oriented government in China is building a performance budget evaluation system from the angle of service-oriented government. Then it analyses the interactive relationship between performance budget evaluation and service-oriented government, and the practical basis of building a performance budget evaluation system from the angle of service-oriented government. On these bases above, it researches the basic goals, evaluation subjects, building the evaluation index system of building a performance budget evaluation system from the angle of service-oriented government. At last, this paper gives us the problems may meet in the process of building a performance budget evaluation system from the angle of service-oriented government, and put forwards some proposals of related system reformation. During the designing of evaluation index system, the paper used the theory of balanced scorecard, combined with the characteristic of Chinese government builds the evaluation index system for building performance budget evaluation system from the angle of service-oriented government.