The full implementation of budget performance control is conducive to the central government’s optimization of the overall budget structure and the disclosure of more financial data information.However,in the current implementation of budget performance evaluation by the central government,there are problems such as the lack of accurate understanding of policies and implementation by local governments,and some grassroots departments have certain problems in designing performance indicators,and the performance evaluation results cannot give full play to the desired effects.In the public security system,although budget performance evaluation has been incorporated into the budget system of the Public Security Bureau at this stage,there are some outstanding problems,such as the concept of budget performance evaluation has not been deeply rooted in people’s hearts,the breadth and depth of performance evaluation is not enough,and the results of performance evaluation have not been used on the ground,etc.These problems affect the budgetary effectiveness of public security organs and the realization and fulfillment of public fiduciary responsibilities.On this basis,this paper collates the literature,introduces the relevant theories,conducts field research on the Public Security Bureau of M city,analyzes the current situation of performance evaluation,and studies the problems arising from its budget performance evaluation index system.It is found that the current performance evaluation system of M Municipal Public Security Bureau has problems such as unclear performance evaluation objectives,inconsistency between evaluation scope and work objectives,disconnection between indicator design and evaluation objectives,and unbalanced indicator structure.For this reason,the evaluation system needs to be optimized.Using literature analysis,expert consultation,hierarchical analysis and other research methods,a new budget performance evaluation index system is constructed by designing 7 secondary indicators and 27 specific indicators on the basis of the existing system and combining with the actual work of public security,and determining the index weights and evaluation methods by detailed analysis in layers.Finally,the scientific feasibility of the new system is verified by using the data of the Public Security Bureau of M city for the past three years,and the corresponding guarantee measures are proposed for the implementation of the new system.Therefore,in this paper,in order to find out a scientific and suitable way of budget performance evaluation for public security organs,we carry out corresponding research and study,and design a reasonable budget performance evaluation index system that can directly reflect the effectiveness of fund use,so as to effectively improve the energy efficiency of the work of public security teams. |