In the operation system of government departments in China,budget management always occupies a key position.Especially after the continuous promotion of "comprehensive budget management" in recent years,the budget management situation of government administrative institutions has been widely concerned by the society and academia.The administrative unit is an important part of the government,and its performance can not be comprehensively measured by fund income.Therefore,the effective budget performance evaluation is an important part of the budget management of administrative institutions.Therefore scholars conducted a lot of theoretical research,national policy,which also introduced a number of construction to regulate the administrative institutions of the budget performance evaluation system,but because our country to carry out the budget performance evaluation start time is shorter,just put forward unit budget performance evaluation at present work,the framework of practice administrative institution effect of budget performance evaluation has not come,Nor can it accurately evaluate the budget performance of administrative institutions,nor can it objectively reflect the reasons for insufficient budget performance.After the study,this paper found that the root cause of most units’ evaluation failing to achieve the expected goals was that reasonable budget performance evaluation indexes were not set.Therefore,we chose Industry and Information Technology Bureau of Z City to conduct empirical research and comprehensively analyze the construction of its overall budget performance evaluation index system.This paper firstly combed the existing literature at home and abroad in the field of budget performance evaluation,comprehensive analysis of the principal-agent theory,such as budget performance evaluation related theoretical basis,then studied the Z city bureau of industry and the budget performance evaluation of the status quo,on the basis of the balanced scorecard,to build a targeted science budget performance evaluation index system,To provide reliable operation to carry out performance evaluation scheme,help them find out the problems now existing in the performance evaluation and analyze problems,Z city bureau of industry and 2020 data to the actual performance evaluation,the evaluation results showed that can achieve the budget performance evaluation target,the department budget management’s ability to objectively reflect the problems in the work,It provides reliable basis for the department to improve and optimize the existing performance evaluation system.And for the department with reference to the budget performance evaluation index system constructed by us to design corresponding reward and punishment system,coordination system and other safeguard measures for the department,for other units to improve the effect of budget performance evaluation to provide a reference.We work letter department budget in the empirical analysis of the performance evaluation,choose the literature method and analytic hierarchy process(ahp)is studied,combined with relevant theory,to build a budget on the basis of the balanced scorecard performance evaluation index system,ensures the maneuverability of the evaluation system,to guarantee the budget of Z city bureau of industry and the performance evaluation work efficiency. |