Research On The Overall Expenditure Performance Evaluation System Of C Civil Affairs Department Under The New Government Accouting System

At present,the reform process of the budget performance of government departments is accelerating,which also puts forward higher requirements for the budget performance management of government departments.The report to the 19 th CPC National Congress also pointed out that performance-based management should be fully implemented,and the budget system established should meet the requirements of scientific standards,comprehensive,standardized and transparent,and strong constraints.In 2019,the new government accounting system was fully promoted and implemented in government departments.The new government accounting system introduced accrual accounting as the accounting basis,which makes the actual financial status of government departments more accurately reflected.It also means that China is gradually building an accounting system that can reflect the "family" of the government.This has also laid a solid foundation for the standard of budget performance.The establishment of performance management model based on the new government accounting system has become a new trend.Based on the new public management theory and management control theory,this paper summarizes the relevant literature research on government budget performance evaluation at home and abroad,and uses literature analysis and field interviews to evaluate the overall expenditure performance evaluation objects,evaluation indicators and scores of C Civil Affairs Bureau.By analyzing the standards,performance evaluation results and applications,it is found that the overall expenditure performance evaluation index system of the unit has the following four problems: lack of performance evaluation indicators in asset management;lack of individual performance evaluation indicators;performance evaluation indicators are mostly qualitative indicators;the operability of performance evaluation standards needs to be improved.In view of the problems existing in the overall expenditure performance evaluation index system of the C Civil Affairs Bureau,combined with the relevant performance appraisal documents and expert suggestions issued by the State Council and the Ministry of Finance,this paper optimizes the C Civil Affairs Bureau’s overall expenditure performance evaluation system,and adds performance indicators matching new government accounting systems.Then,this paper uses the analytic hierarchy process to re-determine the evaluation index weights and evaluation standards,and forms a set of operable C Civil Affairs Bureau’s overall expenditure performance evaluation index system.This paper applies the overall expenditure performance evaluation system constructed above to C Civil Administration Bureau and three county civil affairs bureaus within C City,and draws the following conclusions: C civil Affairs Bureau overall expenditure comprehensive performance score 94.4,E County civil affairs Bureau overall expenditure comprehensive performance score 95.8,F County civil affairs Bureau overall expenditure comprehensive performance score 84.6,G County civil affairs Bureau overall expenditure comprehensive performance score 92.8.By comparing the scores of the evaluation indexes of the four units,this paper analyzes the problems existing in the overall expenditure performance management,and puts forward corresponding improvement suggestions and safeguard measures.