The Research On The Budget Performance Evaluation Of National Defense Scientific Projects

The management on budget and final accounts of the national defense scientific projects has been in a relatively extensive condition all the time. With further promotion of reformation of budget performance management in our country, the budget performance management in the national defense scientific field has been the last "Fortress" which needs to be conquered in the process of achieving the all-round and all-process performance management on pubic financial funds. Budget performance evaluation on national scientific projects, is not only the important component of budget performance management on national scientific projects, but also the key method and effective way to drive and promote the budget performance management on national scientific projects, with much important meanings on improving the usage performance of financial funds, deepening the reformation on financial and administrative systems, clarifying the expending responsibility and promoting the transformation of government functions and so on.The concept definition of budget performance evaluation is the basis of this study. Based on the scientific definition on the connotation of budget performance evaluation, leading in the objective manage theory, open system theory, information asymmetry theory and other relevant theories, this study has established the theory basis for budget performance evaluation on national scientific projects. Moreover it has analyzed the content of value orientation, evaluation subject, evaluation framework and style and implementation of performance evaluation in some western countries, and straightened out the frame system of budget performance evaluation on national scientific projects.Taken the budget performance evaluation on national scientific projects as an organic whole which is composed by three subsystems, evaluation regulation system, evaluation organization system and evaluation index system, and combining with practice, this study carries out researches and analysis on each subsystem respectively. As for the building of evaluation regulation system, this study argues that, it should be started from specifying the operational systems, and be developed by gradually expanding the application of evaluation results, step-by-step improving the regulation legal hierarchy and other means. As for the organization and implementation of evaluation works, the evaluation advantages of commissioner offices of the ministry of finance should be given full play, and confirmed as the pioneers and leadings for the budget performance evaluation on national scientific projects. As for the construction of evaluation index system, referring to the management by objectives, logical framework approach, program assessment rating tool (PART) and other methods, based on the work practice of the writer, the evaluation index system of budget performance on national scientific projects, guided by budget management procedures, supported by the economy, efficiency, benefit and equality of budget management, has been constructed. Through the simulative evaluation on two sample cases, A ship project and B space project, this study verified the research results primarily.The construction of evaluation index system of budget performance on national scientific projects is the key and difficult point in the budget performance evaluation on national scientific projects. To make sure that the index system is scientific, reasonable, and effective, on the basis of simulative evaluation, combining with the study methods like file study, factor analysis, group interview and individual interview etc., this study made qualitative diagnosis and optimization improvement one by one on the specific evaluation indexes, and finally formed an evaluation index system of budget performance on national scientific projects, consisting of six evaluation subsystems, both dividable and joinable.