The Construction And Application Of The Departmental Overall Expenditure Performance Evaluation Index System

Government Finance is the basis and significant support of national governance.At present,China's fiscal revenue and expenditure are in contradiction,and there are still some ideas of "pay attention to distribution,despise management,pay attention to expenditure and despise performance".In order to strengthen fiscal governance,allocate financial resources reasonably,and promote budget performance management vigorously is particularly important and necessary.The implementation of departmental budget expenditure performance evaluation is an effective way to promote budget performance management.As an important type of performance evaluation of departmental budget expenditure,performance evaluation of departmental overall expenditure is a key means to alleviate the contradiction of fiscal revenue and expenditure and improve the efficiency of the use of financial funds.The performance evaluation of departmental overall expenditure is a new research topic and it is still in the initial stage.There are very few research literatures on this topic.There are also few researches on the index system of performance evaluation of departmental overall expenditure,so it is urgent to strengthen the research on relevant aspects of the departmental overall expenditure performance evaluation.Therefore,this study takes the construction and application of the departmental overall expenditure performance evaluation commonality index system as the research theme,actively responds to the actual requirements of budget performance evaluation,adopts a combination of normative research and empirical research,and we strive to build a more scientific and applicable commonness index system of departmental overall expenditure performance evaluation.In the structure of the article,this research is divided into seven chapters:the introduction part mainly elaborates the research theme,research status and research design.Chapter 2 introduces the theory and practice progress of departmental overall expenditure performance evaluation.Chapter 3 is based on the Logical Model and Performance Prism Model,the four-level indicators of performance goal management,comprehensive management,output and effect,and sustainable impact are collectively constructed to form an evaluation framework.Chapter 4 mainly focuses on the development and design of the secondary and tertiary indicators for the overall expenditure performance evaluation of tohe department,constitute the initial evaluation index system.Chapter 5 uses the entropy-weighted method to screen the original index library,and determines the final overall expenditure performance evaluation system.Chapter 6 takes X City's Bureau of Science and Technology as an example to apply and analyze the department's overall expenditure performance evaluation index system.The concusion part summarizes the research conclusions and innovations,sums up the research insufficiency,and proposes future prospects.The construction of departmental overall expenditure performance evaluation index system is the core and key to the overall expenditure performance evaluation of the department,and is the central nervousness of the entire performance evaluation work.According to the characteristics of the departmental overall expenditure performance evaluation,this study integrates the Logical Model and the Performance Prism Model to design the department's overall expenditure performance evaluation framework,and builds an evaluation index system based on this framework is a new attempt.There may be some deficiencies which need to be further optimized and improved in the follow-up study.