Research On The Construction Of Performance Appraisal Index System For Basic-level Financial Staff ——Taking L District Of Jinan City As An Example

At present,governments at all levels,from the central to the local,or from top to bottom,attach great importance to performance management and introduce a variety of documents and measures for the implementation accordingly.A relatively-distinct management system and framework,however,cannot be identified in the management of performance appraisal in grass-roots financial system from districts and counties to towns,leading to the inadequate implementation of the “the last kilometer”.The financial department under the district-county level is the core sector to ensure the stable development of the grass-roots economy and society.Therefore,it is quite essential to make a reasonable revenue and expenditure budget,supervise the fund use in the basic units,and establish a scientific evaluation system.The financial department is responsible for the management of tax and revenue,and bears the duties to organize revenue,fund use,financial supervision,treasury payment and other important aspects.The grass-roots financial staff is the executor of the policies of financial operation,and his performance-level directly affects whether the business of the financial department can be effectively implemented.Taking L District in Jinan as the research object,by the means of field research and questionnaire survey,this thesis has realized the current operational situation and existing problems on performance evaluation indicator system of financial personnel.Through the induction and reorganization of the existing problems,three issues in the current system are concluded : First,the performance evaluation indicator system needs to be more scientific;second,the system is inconsistent with the actual condition;and last,the system needs to be improved.In view of the existing problems,this thesis synthesizes the application of the Balanced Scorecard theory and New Public Management theory.Taking the relevant domestic experience for reference,it has optimized the structure of the performance evaluation indicator system for the financial personnel at the primary level in L District.The performance evaluation indicators are designed on the basis of the practical work functions of the Financial Services Bureau.The selection of the first-level evaluation indicators is guided by the priority work of the Municipal Committee.Using the value factor method,it comprehensively evaluates the factors in strategic relevance,urgency,value-based and other aspects.The screening of secondary and tertiary indicators are carried out and analytic hierarchy process（AHP）is applied for weight allocation.At last,the evaluation data of the L District in the past three years is collected,and the new evaluation indicators are used to analyze and evaluate these data from four dimensions:financial business,service-level,cadre improvement and internal management,and put forward the feasible advice that suits the performance evaluation indicator system of grass-roots financial personnel.