Optimization Of C Court Budget Performance Evaluation Under The New Government Accounting System Research

Our country’s new government accounting system was officially implemented on January 1,2019,which also means that my country’s government accounting system officially began to introduce the accrual system.The accrual system and the cash-based payment system will coexist in the government accounting system.Since then,the government accounting system will open up the era of "dual bases,double entries,and double statements".The new system reform will effectively solve the problems such as the inability to accurately reflect the government’s assets and liabilities and the difficulty in accounting for government operating costs under the cash-based payment system.With the advancement of the implementation of the new government accounting system,the state’s requirements for budget performance management of government departments have been further improved,and the optimization of the existing budget performance evaluation system is also imminent.At present,there are still problems in the performance evaluation system of administrative units in our country that are not compatible with the new government accounting system,are mere formalities,and the evaluation results cannot accurately reflect the performance management of unit budgets.Based on the above facts,this article will take the new government accounting system as the background and the C court as the blueprint to analyze its financial status,and analyze the status quo and problems of its current budget performance evaluation system,mainly including incomplete budget performance evaluation,scoring The evaluation standard lacks objectivity,the cost evaluation is lacking,and the evaluation fails to be in line with the new government accounting system.The main reason is that before the implementation of the new government accounting system,accounting was only based on the cash-based system,which led to the performance evaluation of government departments focusing too much on budget implementation,and the lack of collection and evaluation of costs and expenses in the budget performance evaluation.Assets and liabilities are difficult to fully reflect.Therefore,after the implementation of the new government accounting system,this paper studies the changes brought by the new accounting basis,that is,the accrual system to the budget performance evaluation and the budget performance evaluation indicators that can be derived.,Analytic Hierarchy Process and other research methods to optimize the C court’s budget performance evaluation system,hoping to improve the C court’s budget performance management level.