Research On The Performance Evaluation System Of State-owned Capital Operational Budget

Established in March 2003,the State-owned Assets Supervision and Administration Commission puts the foundation of state-owned assets operational budget management system as an important.goal and puts forward to set up supervision mechchanism of capital budget implementation process to make full use of budget funds.After a lapse of nine years,in November 2012,Treasury issued on 2008-201 1 central State-owned capital operation budget expenditure performance evaluation notice,which decided to test this system starting from this year,the expenditures of the State-owned capital operation budget performance evaluation system-So far,however,the evaluation has not been carried out,but the current lack of budget performance evaluation system of science,evaluation results are not accurate,so,establishing reasonable State budget performance evaluation system is the need to complete key tasks.In the framework of the system of State-owned capital operation budget,State-owned capital operation budget performance evaluation role should not be underestimated Budget system for managing state capital must have scientific integrity,which will inevitably lead to it should meet,and rationality of budgeting,approval and implementation in place,as well as on budget implementation and integrity capital management's assessment of the situation,and judgment.In order to make the capital budget execution to function most efficiently,building a supporting budget system to evaluate the budget is particularly important.Ther efore,normative and efective performance evaluation mechanism of State-owned capital operation budget is a necessary prerequisite for perfecting the system of State-owned capital operation budget basis.Building the performance evaluation system,from a macro point of view can strengthen capital management.promote the strategic structural adjustment of State-owned economy;From the microscopic point of view:it can also improve the management and supervision of State-owned capital operation theory,or it can measure the performance of State-owned,therefore,in greater than small,is of great significanceIn the framework of the system of State-owned capital operation budget,State-owned capital operation budget performance evaluation role should not be underestimated Budget system for managing state capital must have scientific integrity,which will inevitably lead to it should meet:and rationality of budgeting:approval and implementation in place,as well as on budget implementation and integrity capital management's assessment of the situation,and judgment.In order to make the capital budget execution to funcition most efficiently,building a supporting budiget system to evaluate the budget is particularly important.Therefore,normative and effective performance evaluation mechanism of State-owned capital operation budget is a necessary prerequisite for perfecting the system of State-owned capital operation budget basis.Building the performance evaluation system,from a macro point of view can strengthen capital management,promote the strategic structural adjustment of State-owned economy;From the microscopic point of view,it can also improve the management and supervision of State-owned capital operation theory:or it can measure the performance of State-owned,therefore,in greater than small,is of great significance.The main research method in this paper is the method of nonnative research,which mainly defines the essence of the performance evaluation of state capital management.The theory mainly includes the functions of the government theory,the dual financial theory,the owner of the financial theory,and the theory of budget accounting analysis to establish the evaluation system of the significcance and necessit.y of theoretical basis in order to perfect the state-owned capital management budget.Meanwhile there's a new Angle of view in this paper,using basic accounting accounting options for analysis of performance evaluation system of State-owned capital operation budget is necessary and urgent,proposed setting concrete goals,building a specific path,to the State-owned capital operation budget system and distinguish differences in other systems.The index weight is obtained by using the Analytic Hierarchy Process(AHP),and relative performance evaluation system and performance evaluation results,both scientific as well as feasibility.