Construction Of Liangshan Government Financial Performance Evaluation System

For a long time,China's government accounting is based on the cash basis of the budget accounting system.Because the scope of budget accounting is too narrow,its focus on financial revenue and expenditure would lead to insufficient disclosure and can not meet the requirements of internal and external users of government accounting information.In October2017,the Ministry of Finance issued the government accounting system-accounting subjects and statements for administrative institutions.Since then,the double-system government accounting model has been implemented,which is based on both accrual basis and cash basis.It provides the basis for accurate measurement of financial cost and output.Taking Liangshan town government as an example,this paper pointed that the original accounting method paid too much attention to the implementation of the budget,could not accurately classify the cost,and reflect the true situation of assets and liabilities.Then the author analyzed problems of the current financial performance evaluation system,such as incomplete financial performance evaluation,too many subjective components in the evaluation criteria and lack of performance evaluation of outputs.After studying the accounting information that can be provided by accounting on a cash basis and on an accrual basis,this paper used the methods of case analysis,analytic hierarchy process(AHP),Wahl weighting score and Likert scale to establish the financial performance evaluation system of Liangshan town government.In order to improve the scientific feasibility and validity of the financial performance evaluation program,when designing the program the author considered the characteristics of financial funds,state-owned assets and the operation of public business,fully investigated the government of Liangshan town financial performance evaluation information users and their needs.On this basis,this paper designed the financial performance evaluation scheme of Liangshan town government according to the idea of "framework establishment-indicators selection-weight determination-model designation".By evaluation,the author proposed suggestions as to improve the control of capital cost,promote performance of financial operation,strengthen management of financial process procedure and exert potential of financial development.