The Research On The Budget Performance Evaluation Of Special Funds For Civil Air Defense

Report of the 19 th National Congress of the Communist Party of China clearly stated that "We will put in place a comprehensive,procedure-based,transparent budget system that uses well-conceived standards and imposes effective constraints;and we will implement performance-based management nationwide." This will raise budget performance management to an unprecedented level.The concept of "Accountability" has become the consensus of the society.As the core of budget performance management,the establishment of a scientific and pragmatic budget performance evaluation system can effectively restrict and supervise government expenditures,improve the management in refined budget,thereby optimize the allocation of public resources.Civil air defense is an important component of national defense.It is an important guarantee for the people to prevent and reduce the hazards of air strikes.It is an important guarantee for the country to preserve its war potential.The proposition of the era of military-civilian integration in the peaceful era gives it a higher strategic status.In order to do a good job in civil air defense,various levels of finance have invested a lot of special funds for civil air defense.Taking the Pearl River Delta urban agglomeration as an example,the total expenditure of civil air defense funds at various levels in 2019 reached 390 million yuan.However,for such huge special financial expenditure,previous evaluations only focused on the amount and structure of expenditures.It never formed a standard and systematic performance evaluation system.It also rarely conducted in-depth study on the evaluation of expenditure results.Therefore,it is urgently needed to build a reasonable budget performance evaluation system for civil air defense funds.It will provide an objective,quantitative and scientific evaluation method for the expenditure of civil air defense special funds.From the perspective of the civil air defense special funds department,this paper firstly in-depth analysis the problems in the original civil air defense special funds evaluation system.Basis on the following logical route of "project establishment-process management-achievement of goals",use the key performance indicator methods to furtherly design the performance indicators.And the analytic hierarchy process is used to weight the index system.Secondly,it will do the J City case study with the new constructed budget performance evaluation,and it will also provide some suggestions and prospects.At present,the budget performance management of the civil air defense special fund is still in its infancy.It is hoped that this paper will provide the effective reference in the research budget performance management and performance evaluation system construction to the users and regulators of the civil air defense special fund.It is also hoped that the performance evaluation system can accurately locate and track some existing problems in expenditures by using the civil air defense special fund budget.Thereby,it can fully tap and develop the potential of capital output.This paper regards the budget performance evaluation of civil air defense special fund as an entry point of the government budget performance evaluation research.It explores how to solve some abstract problems of government budget performance evaluation from this minority field and expands the management knowledge and practical experience of government budget performance.It also promotes the realization of the comprehensive budget performance management function and improves the level of public management.