A City Education Bureau Department Budget Performance Evaluation Research

The 19 th National Congress of the Communist Party of China has made important plans for accelerating the establishment of a modern financial system,and proposed the establishment of a comprehensive,standardized,transparent,scientific,and disciplined budget system,and the full implementation of performance management.Budget performance evaluation is one of the key tasks of budget performance management,and it is also an important means to monitor the budget performance management process.Compared with foreign countries,China’s budget performance evaluation is still in its infancy at this stage.Research on budget performance evaluation still has certain limitations,and its applicability in the selection of evaluation indicators and system construction is not strong.Situation,the whole process of budget and the construction of budget performance evaluation index system are explained.On the basis of in-depth study of domestic and foreign budget performance management and evaluation content,this paper specifically selects A City Education Bureau as the object of inquiry to conduct research on budget performance evaluation.By collecting a large amount of relevant knowledge about government financial budget performance management and evaluation,the current situation of the budget work of the A City Education Bureau was analyzed,and under the guidance of department staff and professional performance consulting agencies,it attempted to build education in A City Bureau department budget performance evaluation index system.From the three levels of budget preparation,budget implementation,and budget output effect,eight secondary evaluation indicators and 32 third-level evaluation indicators were selected to meet the needs of the work of the A City Education Bureau in the evaluation of budget performance.Then use the analytic hierarchy process to determine the weight of each indicator,and use fuzzy comprehensive evaluation to quantitatively score each indicator,and get the overall score of 86.19 points,which is a good level.On the whole,the budget performance evaluation of the A City Education Bureau is better,however,there are still some problems in the actual budget work that urgently need improvement.Based on this,this article proposes countermeasures to improve the budget performance evaluation level from the aspects of deepening performance management awareness,optimizing the evaluation index system,attaching importance to the application of evaluation results,improving laws,regulations and system guarantees,etc.,to improve the budget performance evaluation level of the A City Education Bureau to provide a positive reference.This paper takes A City Education Bureau as the research object to carry out budget performance evaluation research,to a certain extent,it provides an important reference for other education departments or similar functional departments,and has great theoretical innovation value.The evaluation index system constructed runs through the entire budget process,the index weight is determined by the analytic hierarchy process,and the fuzzy comprehensive evaluation method is used to quantify the scoring results.The comprehensive evaluation of the budget performance of A City Education Bureau,the comprehensiveness of the evaluation indicators and the practicability of the evaluation methods are also important characteristics of this study.