The Evaluation Of Government Budget Performance In Yunnan Province Based On Fuzzy Comprehensive Evaluation

With the deepening of the market economy in China,the government budget management is undergoing profound changes.Through the examination and learning of the western countries taking the performance budget as the core reform,our country also establishes the performance budget as the long-term goal of budget reform and development.At the same time,with the improvement of public quality and social identity,the supervision of financial expenditure is becoming higher and higher.therefore,exploring and constructing a set of scientific and reasonable performance evaluation system of local financial expenditure has certain practical value.Since 2005,Yunnan province began to promote the pilot work,Yunnan province is mainly for project expenditure,the performance evaluation of financial basic expenditure has not been carried out in the actual work.With the deepening of budget performance evaluation,the performance evaluation of the basic expenditure of finance has already mentioned the agenda.Therefore,this paper takes the budget performance evaluation of Yunnan province financial basic expenditure as the main research object,through the analysis of the existing project expenditure performance evaluation,to further improve the budget performance evaluation in Yunnan province to put forward related suggestions and suggestions.The main innovation points are:through the analysis of the status quo of budget performance evaluation of Yunnan province and the successful experience of performance budget management reform at home and abroad,the result of budget performance evaluation index system is the main index and weight,and use Li Kete scale method and analytic hierarchy process to optimize the evaluation index system,and finish the evaluation of Yunnan provincial government budget performance fuzzy comprehensive evaluation method;Through the example of the evaluation of Yunnan provincial government,this paper further explains the existing problems and the direction of the budget performance evaluation in Yunnan province.This paper is divided into six parts: the first part briefly introduces the problems,purposes and significance of this paper,introduces the relevant research results of performance budget management at home and abroad,and expounds the innovation of this paper.The second part introduces the concept and theory of performance budgeting.The third part expounds and analyzes the development course and existing problems of budget performance evaluation in Yunnan province.The fourth part introduces the successful experience of budget performance management reform at home and abroad.The fifth part expounds and constructs the principle of budget performance evaluation system and the performance budget evaluation index system based on fuzzy comprehensive evaluation,and carries on the budget performance evaluation with the example of Yunnan province.The sixth part,based on the example of Yunnan provincial budget performance evaluation,puts forward suggestions and suggestions on the budget performance evaluation reform of Yunnan province.