Research On The Government Budget Implementation Evaluation Index Based On The Balanced Scorecard

With the deepening of the national public finance reform,the public is increasingly concerned about the budget management,and budget implementation as the central part of budget management,how to promote the implementation of government budget management,government departments should think about one of the important public financial problems.This paper attempts to use the Balanced Scorecard as the theoretical basis,through the decomposition of the dimension,the long-term goals and short-term goals,financial indicators and non-financial indicators combined to build the government budget implementation evaluation system.This idea can further enrich the budget management and the Balanced Scorecard research perspective,in the implementation of budget management practice is also a fresh attempt,is the innovation of this article.The study of budget execution management plays an active role in promoting the process of democracy and the rule of law,playing the role of financial capital and building a harmonious society.Therefore,this study also has political significance,economic significance and social significance.The first chapter of this paper introduces the research background,budget implementation and budget implementation evaluation of the relevant literature,research significance and research ideas.The second chapter introduces the principle of Balanced Scorecard,that is,through the organic integration of the four dimensions of customer,finance,internal process,learning and growth,which leads to the realization of organizational strategic goals.It is analyzed that the content of government budget implementation evaluation should include normative,security,balance and validity of budget implementation.On this basis,the expert evaluation method is used to select the government budget evaluation index.The third chapter elaborates the path,possible problems and guarantee mechanism of the implementation of the budget evaluation system of the Balanced Scorecard.In the fourth chapter,Xiamen Maritime Safety Administration(XMMSA)is used as the research object.Through the questionnaire,the principal component analysis method is used to analyze the data of the survey.Based on the analysis of the total variance interpretation factor,the detailed evaluation index and give weight.And then use the evaluation system to XMMSA in 2015,2016 budget implementation of the indicators of the calculation,combined with the score of the XMMSA budget implementation description,analysis of the reasons and put forward management advice.This paper argues that the use of the Balanced Scorecard in the implementation of government budget implementation is feasible and can guide the unit to pay attention to the use efficiency of financial funds from various aspects.