Research On The Budget Performance Evaluation System Of Public Welfare Institution

China’s public welfare institutions commonly use the full budget management or the difference budget to management budget,and legal compliance supervision of budget execution expenditure the rationality and legitimacy of payments,purchase asset and legitimate of management. Budget is the arrangement for the future.budget performance evaluation is on the performance of the unit budget of the amount appropriated for the use of outputs and outcomes are reviewed,expenditure on capital evaluation of effect,resource output and beneficiary satisfaction and performance evaluation. The budget performance evaluation of public welfare institutions,mainly for the budget process,results and impacts of public welfare institutions of the budget,evaluate the effect of budget.China’s public institutions budget performance evaluation research contains the relevant theories as performance appraisal,the public budget and public budget management theory and the foundation of modern management science, commissioned agent theory scientific connotation,the paper discusses the various theories how to influence the development of budget performance evaluation.There are many aspects of public welfare institutions budget performance evaluation development, implementation and performance evaluation of public welfare institutions is a complex process. As a public institution, its goal is diversified, including administrative goals, social goals, reflect the demands of public people. To consider the budget performance information is available and if the real problem. Now and in the future for a period of time the trend of the development of public welfare institutions is the enterprise management. The effect of public welfare institutions budget to achieve the effect of the government is not expected, but the public requirement of financial funds expectations effect and public service should be achieved.The performance management system has been established in some public welfare institutions, but the defects and deficiencies in the system have been established. Budget evaluation can not walk out of the framework. In order to study the performance evaluation of public welfare institutions, the idea is to consider the combination of the external system environment and the technical means of the budget unit. Consider whether the budget management of the public welfare enterprise itself is the right thing to do. There is no better alternative to the budget performance evaluation method that already has been made.The main problems of the budget performance evaluation system of public welfare institutions include the implementation environment of the budget of the public welfare institution itself. Public welfare institutions budget performance evaluation mechanism is missing, the scope of evaluation index is narrow, the dimension is single. These public welfare institutions inherent law, the concept of factors, but also the supervision and accountability mechanism is not perfect reason.Establish the public welfare institutions budget performance evaluation index should follow the standards of cream, "3E" principle, and at the same time, the system principle, importance principle, independence principle, the principle of combining operation principle, qualitative index and quantitative index. In the actual operation performance evaluation, according to the different characteristics of the evaluation object, reference cream principle to set reasonable index, according to the evaluation emphasis of comprehensive consideration of various principles, flexible use.The construction of the index system of public welfare institutions should is dynamic and not fixed, adapt to the objectives of the unit and budget execution of stakeholders, this paper discusses the most commonly used part method, balanced score table method has the index weight setting the level analysis method, Delphi coefficient method. In contrast, PART method was established for overall performance based project evaluation method and balanced scorecard based public institution evaluation method.With the public welfare institutions and engaged in public welfare undertakings caused by more and more people’s attention, the masses and the academic circles of public welfare institutions budget concerns more and more fine differentiation, the effect of a scientific budget evaluation index system of the comprehensive budget management play has important significance. Based on the analysis of the under the premise of public institutions budget management status and problems, and points out that the problem is due to the administrative units in general lack of budget performance evaluation consciousness and management methods, and thus put forward in under the premise of the implementation of the budget performance evaluation should firstly construct the suitable performance evaluation index system of the administrative unit department budget, lack of effective budget management for public welfare institutions, thus causing public institutions budget problems common to solve. The concrete construction of the more suitable public welfare institutions department budget performance evaluation index, performance evaluation specific to public institutions the budgeting process, construction of the budget preparation process, implementation and final part of performance assessment and evaluation index.