Performance Evaluation Of Local Public Finance Budget

From the Third Plenary Session of the 16 th CPC Central Committee to the19 th CPC National Congress,the requirements of the state for establishing a fiscal budget system and fully implementing performance management have gradually changed from general to refined,and the object of performance evaluation has also changed from a single fiscal project fund to a comprehensive fiscal budget fund.The expansion of the scope of funds shows that the state and all sectors of society have paid more and more attention to the use of financial funds.Therefore,the study of budget performance evaluation is increasingly urgent.Based on the case study of Zaozhuang Public Finance Budget Performance Evaluation System,this paper analyzed the specific practice of Zaozhuang Budget Performance Evaluation,combined with the results of the questionnaire survey,and analyzed the problems and reasons of insufficient performance concept,absence of system construction,imperfect system construction,inadequate application of results and other aspects in the process of performance evaluation.On the basis of this,combined with the relevant theoretical knowledge of finance,public management and budget,and drawing lessons from the experience and practices of western countries and pilot provinces and municipalities in the early stage of China,this paper puts forward six suggestions to improve the performance evaluation of local public finance budget from the aspects of concept establishment,system construction,evaluation index system construction,information construction,evaluation results publicity and application.This paper expects to further strengthen the public and government's attention to budget performance through the establishment of performance concept,so as to promote the performance legislation and system construction,improve the status of budget performance evaluation from the level of laws and regulations,and improve the performance evaluation system and mechanism through the introduction of information technology means,so as to make the evaluation results more convincing and referential.Comparability,and strengthen the use of performance results,linked with government administrative performance,to further promote the establishment of efficient,accountable andtransparent government.