Budget Management And Performance Evaluation Of Public Institutions With Difference Appropriation

Budget is a management tool of public finance and an important means of state-owned financial capital distribution.The introduction of the new budget law highlights the importance of budget management.At the same time,it puts forward the requirements of performance management in the form of law for the first time.Due to the complexity of the work,the budget management of the public institutions under the administrative organs of our country has a series of problems,such as lack of practical implementation,weak awareness of budget management,immature budget management mechanism,etc.in addition,the grass-roots units have no idea about budget performance work,and have not established a perfect budget performance evaluation mechanism.Therefore,it is necessary for the institutions to analyze the problems caused by the current situation of the units,and to further optimize the budget management and performance evaluation system,so that the budget funds of the departments can be effectively supervised.Inspection and testing units play an important role in the market supervision and management of our country.Based on the literature research and case analysis,this paper expounds the importance of budget management for the detection difference allocation institutions,and summarizes the relevant theories from the aspects of budget preparation,budget implementation and budget evaluation.Xuzhou ZJ center is a public institution of difference appropriation.Based on the investigation of budget management and budget performance evaluation of the unit,this paper starts with the difference of budget and final accounts,and combines with the questionnaire survey,derives the problems existing in the budget management of the unit,and makes a preliminary description.On the one hand,it aims at the problems of budget management,on the other hand,it aims at the problems of budget performance evaluation.In view of these two problems,this paper combines the situation of Xuzhou ZJ center to carry out the optimization design,specifically for the optimization design of the budget preparation,the optimization design of the budget implementation process,the optimization of the budget performance evaluation system and the further improvement of the corresponding measures of budget management.In order to ensure the standardized operation of budget management and performance evaluation,the institutions of difference allocation should keep in mind:(1)optimize the budget preparation and budget implementation mechanism;(2)improve the construction of budget performance evaluation system;(3)strengthen the training of budget management personnel and build performance management technical support;(4)strengthen the budget performance evaluation and evaluation system;(5)guide the public to participate in And budget work;(6)use third-party organizations for budget consultation.This paper enriches the research on the budget management process of the balance appropriation institutions,and uses the balanced scorecard method to evaluate the performance of project expenditure,reflect the true and accurate financial expenditure,and better implement the management of financial budget funds.