Recently, the consciousness that public participate in public affairs’ decision-making andsupervision is more and more intense. It is expected that the budget spending can be trulytransparent, caring about the results of the budgetary expenditures. It has become a newissue that how to make scientific budget management and how to improve the budgeteffectively and efficiently. In order to measure and monitor the rational budget and effectexpenditure, countries around the world generally carried out the budget performanceevaluation work. However as the case of our country, the work of budget performanceevaluation started lately, still in the transition stage which from theory to the practice now.It is the truth that the range of departmental budget in China is wide, the implementationof the performance evaluation is a hard work. It is suggest that we begin our work from pointto area, preferring to the pilot that focus on the spending of the people’s livelihood and socialpublic welfare projects. In this paper, we study the highway department budget project, ofwhich the important role in the social and economic development determines the urgency ofthe performance evaluation and the public goods attribute and determines the difficulty of theperformance evaluation. Therefore, combining the widely literature and surveys, wepreliminary explore the performance evaluation of highway department budget project in ourcountry, and then analyze the present situation and the limitations of highway departmentbudget project. Further we discuss the framework of performance evaluation, and put forwardthe idea about the performance evaluation of highway department budget project,emphasizing the importance of establishing overall mechanism. At the same time, aboutseveral key points of the performance evaluation, we put forward some constructive advicethat concern on the issue of factors that less affected by systemic, more subjectiveperformance evaluation methods, evaluation index and index weight is. In details, our studyemphasizes on the significant and meaningful role it play to solve the difficulty inimplementing the highway department budget project evaluation. As the necessity is stated inour paper, and the principles of system design is determined, and then set up the three levels of index system for highway project, in order to provide some option about theimplementation of the performance evaluation for highway department budget project. |