The Overall Expenditure Performance Evaluation Of X Waterway Department Along The Yangtze River

With the acceleration of the government department's performance budget reform,the department's budget performance management is gradually standardized,and the performance evaluation,as a tool to effectively improve the level of the department's budget performance management,has been paid more and more attention by the country.In September 2018,the Central Committee of the Communist Party of China and the State Council issued "the Opinion on the full implementation of budget performance management",the file centers on the "comprehensive" and "performance" to deploy the full implementation of budget performance management,and put forward to establish "all-round,whole process and full coverage" budget performance management system within three to five years.However,in the long time,the waterway department mainly focus on budgeting in the reformation of the department budget,and the scope of performance evaluation is mostly limited to project expenditure performance evaluation.The performance evaluation of the overall expenditure is still blank,which is unfavorable to supervise budgets.The study on the performance evaluation of waterway departments not only can improve the efficiency of budget and make up for the missing links in the budget performance management of the waterway department in the Yangtze River waterway administration,but also have important instruction to the overall expenditure performance evaluation of similar departments in the traffic and transportation departments.This article reviews the related theoretical basis of overall expenditure performance evaluation firstly from a point on the concepts of overall expenditure performance evaluation.Next the article analyzes the six categories of overall expenditure performance evaluation index system frameworks which are formed in practice.And on this basis,using balanced scorecard to design the overall expenditure perfprmance evaluation index system,including decision-making,management,performance,sustainable development and satisfaction.Starting from the principles of integrity,relevance,data availability and the combination of quantitative analysis and qualitative analysis,the article select and designevaluation indicators according to the characteristics and the basic information about the overall expenditure of X waterway department along the Yangtze River,and construct an overall expenditure performance evaluation index system with the characteristics of waterway,and uses AHP to entrust with the weight to each indicators,evaluate the performance of overall expenditure of X waterway department,analyze the safeguard effect of department's overall expenditure to the department's operation,identify weaknesses in the use and management of funds timely,strengthen and standardize the management of budgets,and improve the efficiency of funds.Finally,some suggestions are put forward to improve the overall expenditure performance evaluation.Through the research,it can be concluded that the performance evaluation index system should be built with equal emphasis on process and results in combination with the characteristics of the department.Besides,both objective accuracy and operation convenience should be taken into consideration in the selection of performance evaluation method,to ensure that it can be widely implemented in practice on the basis of fully reflecting the overall expenditure performance of the department,as well as provides a reference for the overall expenditure performance evaluation of the waterway department in the Yangtze River waterway administration and the similar traffic and transportation departments.