Expressway is an important public transport infrastructure to ensure and promote social and economic development and strengthen regional communication.The budget performance evaluation of expressway management department refers to the scientific analysis and comparison of the output performance of expressway construction,operation and maintenance with budget funds,so as to evaluate the operation effect of expressway.At present,the expressway system is facing the wave of enterprise transformation and reform.In this context,the expressway management mode has changed,and the use efficiency of budget funds has been more emphasized.As a result,the budget performance evaluation has become increasingly important.Therefore,the budget performance evaluation of expressway management department should follow the trend,reflect on the direction of reform,and constantly update and improve.Under the background of enterprise transformation,this paper takes the budget performance evaluation of expressway management department as the research object,analyzes the budget performance evaluation method of expressway management department before enterprise transformation.It analyzes the existing problems and reasons deeply,and it reflects on the development direction of budget performance evaluation of expressway management department.According to the domestic and foreign advanced experience and on-the-spot investigation,this paper uses the "3E" performance evaluation theory,Expert scoring method,Set-value statistics method,Matter-element comprehensive evaluation method to study the budget performance evaluation method after enterprise transformation,and it takes the budget performance evaluation of expressway management department in HB Province as an example to verify the effectiveness.This paper puts forward corresponding countermeasures and suggestions,which provides a basis for the budget performance evaluation system and method of expressway management department under the background of enterprise transformation.At the same time,this paper also provides new ideas for the performance evaluation reform of other public management departments. |