Research On Budget Performance Evaluation Of S City From The Perspective Of Collaborative Governance

Budget performance management is not only an important part of modern financial system,but also the internal requirement and basic path to promote the modernization of national governance system and governance capacity.The 19th National Congress of the Communist Party of China clearly put forward the requirements for the full implementation of budget performance management,and it is necessary to establish a standardized,transparent,standard,scientific and binding budget system.As the last link of comprehensive budget performance management,budget performance evaluation is not only a key measure to save financial funds and improve the level of budget management,but also has become an important part of government performance management and an important means for the government to improve the performance efficiency in the future.As one of the important indicators to measure government performance,the research on budget performance evaluation from the perspective of collaborative governance is of great significance to promote the modernization of government financial governance ability.Taking S city as an example,after introducing the relevant basic concepts such as performance evaluation,budget performance evaluation and collaborative governance,this paper analyzes the budget performance evaluation of S city by using the methods of interview and case analysis with the help of stakeholder management theory,3e evaluation theory and collaborative governance theory.From the perspective of collaborative governance,it is found that the budget performance evaluation of s city has achieved certain results.However,due to the political attribute of the budget itself,the conflict of interest among multiple stakeholders,the dislocation of responsibilities among subjects,and the imperfect coordination guarantee and restraint mechanism,there are some problems,such as the low degree of coordination among evaluation subjects,the fragmentation of the evaluation process,the single information coordination and the weak result orientation.In view of these problems,drawing on the advanced experience of domestic budget performance evaluation in Beijing and Jinan,combined with the actual situation of S city,this paper puts forward to improve the budget performance evaluation from the aspects of constructing a diversified subject collaborative participation platform,perfecting the budget performance evaluation system to optimize the evaluation process,innovating the means of budget performance evaluation and broadening the application scope of budget performance evaluation results.