The state has been promoting the reform of government performance management.Through the establishment of a scientific,reasonable,standardized and powerful budget performance mechanism,the overall implementation of performance management is conducive to the implementation of the new national development concept,the construction of a modern economic system,the quality and level of public service,the credibility and execution of the government,and the satisfaction and happiness of the people.At the same time,in order to achieve the goal of building a well-off society in an all-round way by2020,it is necessary to give full play to the basic and leading role of transportation in overcoming poverty in rural areas,and to promote rural road construction.Improve rural road transport infrastructure conditions for poor people to lay a solid foundation for poverty.Therefore,this paper designs and applies the performance evaluation index system of road construction poverty alleviation project.As follows :(1)summarize and analyze the relevant literature from the aspects of budget performance evaluation management and project expenditure budget performance;(2)describe the core concepts and theoretical basis in detail;(3)introduce the specific situation of road construction poverty alleviation projects,and explain and analyze the problems existing in budget performance management evaluation of road construction poverty alleviation projects in X county;(4)In view of the existing problems,based on the characteristics and specific conditions of the road construction poverty alleviation projects,and referring to the common index framework issued by the Ministry of Finance of the State,consulting experts in relevant fields,the framework of the performance evaluation index system for road construction poverty alleviation projects is constructed;(5)the evaluation system obtained is applied to road construction poverty alleviation projects,and the comprehensive evaluation results of project budget performance are analyzed and suggestions for improvement are put forward.The conclusions of this paper mainly include :(1)through the use of expert scoring method and analytic hierarchy process to select and confirm the indicators of budget performance evaluation,a set of road construction poverty alleviation project budget performance evaluation system is constructed.The index system includes 4 first-level indicators,11 second-level indicators and 29 third-level indicators.(2)Yuewu Village road construction poverty alleviation project was applied,and the two types of index data in the project budget performance evaluation system were comprehensively analyzed through the fuzzy comprehensive evaluation method,obtained the comprehensive evaluation results of the project budget performance,and put forward the corresponding improvement opinions based on the analysis of the evaluation results. |