Research On The Budget Performance Evaluation System Of The Golden Gate Project In China Customs

The public raise their requirements on the government budget performance evaluation because the reform of fiscal and taxation system and the reform of budget management deepen unceasingly in China and the implementation of the new budget law provides a solid legal basis for the budget performance evaluation.General Administration of China Customs attaches great importance to the reform of the budget performance management and consider it as a department level reform project implemented in the national customs.However,there is still a big gap between the budget performance evaluation practice of the basic unit and the budget management idea of the national level.Especially in the field of project budget performance evaluation,there are many problems,such as the imperfect evaluation system,the unscientific evaluation method,the unprofessional evaluation personnel,the disconnection between theory and reality,the unclear implementation details,etc.Faced with this situation,it is urgent and necessary to explore a suitable management practice of the project budget performance evaluation in Customs through theoretical and empirical research,so as to improve the project budget management level and the fund use efficiency.The Golden Gate Project is a characteristic project of customs with clear content and definite life cycle.So it is an excellent entry point to construct the project budget performance evaluation system which is in line with the customs characteristics.On the basis of studying the relevant theories of budget performance evaluation,and referring to the domestic and international experience of project budget performance evaluation,the author choose the expert evaluation method,Delphi method and efficacy coefficient method as the project budget performance evaluation method for the Golden Gate Project in immediate customs.A complete and scientific evaluation system is constructed and its rationality and practicability is verified by an empirical study of Qingdao customs.The conclusion of this paper provides theoretical support for further deepening the reform of budget performance management in China Customs.Meanwhile,it points out the present situation and difficulties of the project budget performance evaluation in the customs and provide suggestions.This helps to promote the innovation of the financial work of the customs and improve the level of project budget management.