Research On Budget Performance Evaluation And Improvement Of Government In Yunnan Province

The government budget achievement evaluation is a kind of budget management mode which oriented to the outcome of spending. Its essential purpose is to provide high quality public products and public services for the community, according to effective allocation and use of public financial resources. The third plenary session of Sixteen Party Central Committee of CPC made the policy decisions to establish the government budget achievement evaluation system. In recent years,the government budget achievement management has been actively researched and explored by the financial departments and budget units at all levels according to the request of the CPC Central Committee, the State Council and the Ministry of Finance.In2006, Yunnan Province issued "The provincial financial expenditure achievement evaluation of Yunnan Province Interim Measures" to carry out the pilot budget expenditure achievement evaluation project. At present, Yunnan is committed to the establishment the framework of public finance compatible with socialist market economy system, to construct a scientific, standardized budget achievement evaluation system in budget management system. Based on the research of the literature review, the theoretical basis, the situation of budget achievement evaluation, actual problems and difficulties, domestic and international experiences etc, the article researches the practice of the budget achievement evaluation in Yunnan, tries to propose some strategies and suggestions to further improve the budget achievement evaluation of Yunnan.The full text is divided into six chapters, the introduction mainly introduces the research background, research significance, research ideas, research methods and the basic research situation at home and abroad. The first chapter introduces the basic concept and theory of government budget achievement evaluation. The second chapter introduces of the background, necessity, practicality of the government budget achievement evaluation implemented in Yunnan, and focuses on the current situation of the development, constitution of budget achievement evaluation systems. The third chapter analyzes the problems and difficulties encountered in the implementation of budget achievement evaluation in Yunnan. The fourth chapter introduces the general situation and experiences of the implementation of the budget achievement evaluation at home and abroad, and analyzes its enlightenment to Yunnan. The fifth chapter proposes some strategies to improve budget achievement evaluation of Yunnan. The sixth chapter draws the conclusion, points out the deficiency of the research and the direction of continual research.