Study On Performance-evaluation System Of Harbin Customs Expenditures On Programs

With the government’s public service function is strengthened gradually, and the framework of public finance gradually building, the public requires more and more of budget performance managements on fiscal funds; on the other hand, as the reform of department budget carrying forward, the state has put forward higher requirements to the budget preparation and implementation, to establish a perfect, scientific, reasonable customs budget performance-evaluation system, has become an important task facing the reform of the budget management of the customs. This paper, starting from the composition of customs budget system, and the developments of customs budget performance-management, sums up the status and achievements, analysis the existing problems, finds out the reasons, and puts forward the study subject on constructing performance-evaluation-index system of Harbin customs expenditures on programs.The key to evaluate expenditures on programs’ performance, is to establish a scientific and reasonable performance-evaluation-index system, which should include evaluation index, each specific evaluation criteria and the appropriate evaluation methods of the index system. This paper, according to the basic principles of Customs budget expenditure performance evaluation, tries to design 21 specific indicators of performance-evaluation for smuggle suppressing, and use AHP to determine the weight of each evaluation index; choose appropriate evaluation method to calculate each evaluation index based on the specific score evaluation criteria, with 19 Harbin brach customs data as the sample calculation of each indicator evaluation standards, obtain the total score according to the weight of each index and specific project performance evaluation scores, and Finally got the overall evaluation of the program and according to the weight of each index and specific scores that project performance evaluation scoring.It can promote the establishment of scientific performance-evaluation system, to evaluate the performance with scientific method. It also can run the project management throughout the project implementation by setting performance target and monitoring execution. So as to implement the management responsibilities of programs’ cost, efficiency and effectiveness, realize requirements progressively of fine project managements. At present, Harbin customs performance-evaluation work is still not mature. It is hoped that, this paper, offer effective references to the performance-evaluation mode of Harbin customs programs’ expenditures, so as to improve the overall customs project management level, achieve departmental budget management goals and optimize the allocation of resources.