Research On The Optimization Of Budget Performance Evaluation System Of Pingxiang Central Blood Bank

Budget performance evaluation,as an important basis for the government to prepare performance budget,is the top priority of the whole budget performance management.The special properties of public welfare institution,determine its without competition and profitability in the market economy environment,while avoiding the institution of profit-seeking short-sighted behaviour,but also led to the unit,head of the unit management lacking consciousness and initiative,the unit budget performance management value degree is insufficient.This paper takes Pingxiang central blood bank as the research object,and its current budget performance evaluation results can not point out the room for improvement and actions to be taken for unit business development,and can not meet the needs of unit budget management.Through empirical research,comprehensively analyzes the current situation of budget performance management in Pingxiang central blood bank and sorts out the problems in the budget performance evaluation system,which are mainly reflected in the lack of normative system in the budget input link;the lack of binding indicators in the budget execution link;the lack of scientific indicators in the budget completion link;and the lack of feedback stage of budget performance evaluation results.Through field visits,questionnaire surveys and other forms of in-depth study of the problems,analyze the causes of the problems,and put forward ideas and specific measures to optimize the budget performance evaluation system of Pingxiang central blood bank.The first is to clarify the objectives and principles of optimizing the budget performance evaluation system,the second is to optimize the operation process of the evaluation system,including establishing the budget performance evaluation system and optimizing the budget execution process,etc.The last is to optimize the indicator settings,weights and scoring criteria of the performance evaluation index system,and the application of results.On the basis of optimizing the evaluation system,the optimized evaluation system is selected for trial run on the budget preparation and execution of Pingxiang central blood bank in 2020,and the evaluation results are analyzed,suggestions are made,and finally feedback is given on the performance evaluation results in 2021.It is hoped that this paper can provide ideas and methods to identify problems and solve them for the budget performance management of Pingxiang central blood bank,and at the same time can provide reference for the budget performance evaluation of other grassroots units,further improve the budget performance evaluation system and optimize the budget expenditure management.