Research On Budget Performance Evaluation Of Administrative Unit

Over the years,the budget management system gradually improved with the gradual deepening of the departmental budget reform.On this basis,the pace of the budget performance management has also been accelerated as the key point of financial reform in recent years.In 2005,the Ministry of Finance promulgated the relevant measures for the management of budgetary expenditure performance evaluation,which began to be implemented in the Central government departments of China.It marked the beginning of the exploration and practice of budget performance evaluation in China.At present,China has initially established a budget performance evaluation system and has made progress to carry out a large number of pilot in the central and local provinces and cities.However,the budget performance evaluation level is still in its infancy,most of the basic administrative units have not yet carry out the budget performance evaluation in depth and budget performance evaluation effectiveness is not significant.In addition,in the actual work,we do not have scientific and complete budget management methods.We lack a unified budget performance evaluation standards and indicators system.The performance evaluation object is also limited to project expenditure.These problems result in the inability of the budget performance evaluation to really work.Therefore,improving our budget performance level and establishing scientific and effective evaluation criteria and index system has become an urgent problem to be solved.This thesis summarizes the literature review of budget performance evaluation from three aspects.Combining with the theory of budget performance management,the current situation of budget management and budget performance evaluation in China,this thesis analyzes the current situation of budget management and budget performance evaluation in China.It uses Factor Analysis to collect the data through the expert scoring method.It analyzes the data and obtains three common factors for the classification of indicators by using SPSS23.0 software.We try to build the administrative unit budget performance evaluation of three indicators system so that the construction of the budget performance evaluation indicators can cover all aspects of the budget work.We take C Tax Bureau as an example with two analysis methods of qualitative and quantitative.First,Using the analytic hierarchy process determines the weight of the index,and then making a Fuzzy Comprehensive Evaluation obtains the budget performance of the C Tax Bureau in 2015.Lastly the thesis puts forward some suggestions for the performance evaluation of C Tax Bureau’s budget performance,and puts forward measures to promote the overall budget performance management of administrative units.