A Research On Budget Project Performance Evaluation System Of The Department Of Animal Husbandry And Fisheries

According to the request of the Ministry of Finance, the institutions of the animalhusbandry and fisheries started to carry on the establishment work of the departmentalbudget in2000. Theorists also given more attention to the reform of departmentalbudget, but recent studies have concentrated on the preparation of departmentalbudgets. With the thorough development of departmental budget system, themanagement of budget has already reached to a new stage on which strengthens thecontrol of expenditure and the benefit of disbursement. It is necessary to establish anappraisal budget performance evaluation system to judge the budget’s validity.In this paper, on the basis of researching both domestic and foreign literature, itsummarized the basic theory. Under the guidance of it, the paper linked the theorywith the practice. After comprehensive analyzed the feature of the budgetperformance evaluation system of the institutions of animal husbandry and fisheries,it pointed out the problem of the budget performance evaluation system of theinstitutions of animal husbandry and fisheries and its influence. Aimed at t he problem，it constructs the evaluation system of budget performance in the institutions of theanimal husbandry and fisheries. It also take the project of prevention and control ofanimal epidemic disease as an example to display the working process ofdepartmental budget, including the standards,the goal, the indexes,the criteria andthe methods as well as the processes and the organizations and agencies, all of whichare fundamental to the index system and methodology. As for the indexes, I mainlyfocus on the efficiency and effect of budget and expenditure budget with carefulconsideration to expenditure types and the characters of the institutions of the theanimal husbandry and fisheries. Finally, with the help of different indexes, we can geta score for each kind of budget to show the effect.This paper aims to construct acomplete assess system of department budget project expenditure, and provide a goodreference for improving the department budget project expenditure performanceevaluation system of the institutions of animal husbandry and fisheries.