Research Of D Plant Construction Project Budget Performance Evaluation

With the continuous increase of the scale of China’s capital construction projects,the budget expenditure of capital construction projects has become more and more important in the composition of the national financial budget expenditure.Among them,the proportion of investment in scientific research infrastructure projects is increasing.Due to the uneven level of budget management,the budget management of some such projects has prominent problems such as light performance and overestimation,and the efficiency of fund use is not high,and the expected benefits cannot be achieved.Budget performance evaluation is an important way to improve the overall use efficiency of the funds used in the project,ensure the achievement of the expected goals,and improve the level of process management.In recent years,the methods,methods,work processes and results of budget performance evaluation have been clearly put forward in relevant regulatory documents,which clearly require "the implementation of budget performance evaluation in the budget implementation process of the project,and the effect of budget performance evaluation is linked to the arrangement of capital budget and relevant policy adjustments",and the reform and implementation of budget performance evaluation has new requirements and new significance.In order to improve the level of budget management,the state has successively issued a number of legal and regulatory documents to improve and guide budget performance evaluation,strengthen the management of budget expenditure,and further strengthen the efficiency of budget expenditure.For scientific research institutions,the budget performance management of construction project expenditure is not ideal,and the problem of general capital expenditure effect after the completion of construction is increasingly prominent.This paper mainly analyzes the relevant concepts and theoretical foundations of project budget performance evaluation,briefly describes the development and research status of budget performance evaluation at home and abroad,and briefly describes some views of current experts and scholars.Secondly,the definition and characteristics of relevant concepts and government-invested infrastructure projects with state-owned assets as the main funds are analyzed,the connotation,scope and purpose of project budget performance evaluation,the definition and connotation of relevant terms,and some relevant theories of budget performance evaluation are studied to lay a theoretical foundation for research.The basic situation of the implementation of the D plant construction project was introduced again,mainly analyzing the implementation status and characteristics of the D plant construction project,the construction project management mode and process of the L research institute,the construction project budget performance evaluation mechanism and evaluation system,and the principles and processes of the existing main budget performance evaluation.Subsequently,through in-depth study of the framework of D budget performance evaluation system,mainly including method selection,index source,index screening,index system,weight determination and data collection,under the balanced scorecard system,the Delphi method was used to build a three-level index system for D plant construction projects,and the weights of each index were obtained through the calculation of 1-9 scale method and AHP method.Finally,the fuzzy comprehensive evaluation method is used to evaluate the budget performance management of the D plant construction project,and the conclusion of this paper is obtained through the analysis of the evaluation score results of each stage of the project,and suggestions are made to improve the project budget performance evaluation and management.Through research,starting from all stages of budget the performance management,a set of budget performance evaluation system based on balanced scorecard and fuzzy comprehensive evaluation is constructed,which comprehensively reflects the implementation process and final benefit of the budget from all stages of project management,which is conducive to improving the budget performance management level of this type of project,puts forward important management concerns in the project implementation process,and provides a reference for the same type of projects.