| In recent years,the scale of China’s fiscal revenue and expenditure has continued to expand.In order to optimize existing financial resources,governments at all levels pay more attention to budget performance management.Budget performance evaluation is an important aspect of budget management,and departmental overall expenditure performance evaluation is an important type of budget performance evaluation in China.It is more conducive to grasping the responsibilities of each unit,improving the level of fund management of each unit,and promoting the efficient operation of the department.Overall department expenditure performance evaluation is of great significance in this context,but there are still relatively few studies in this area in the academic circles,and there are very few scientific and reasonable evaluation index systems.Therefore,this research closely relies on the realistic requirements of budget evaluation,relies on the existing academic research foundation,and combines relevant theoretical tools to upgrade and reform,and strive to construct a more scientific indicator system.There are 5 chapters in this article.The first chapter describes the research background and significance,research status and so on.The second chapter introduces related concepts and the theoretical tools of this article.The third chapter is based on the BSC and performance prismatic model,and correspondingly improve the existing indicator system construction ideas,and obtain departmental decision-making,departmental management,departmental output and satisfaction of all parties,and departmental sustainable development as the first level indicators,and based on previous research,design secondary and tertiary indicators to establish a common evaluation indicator system.The fourth chapter is a case study of H District Bureau of Commerce,combined with its own characteristics,to build an evaluation index system suitable for it,and to evaluate the overall expenditure performance of it.The fifth chapter explains the research conclusions.By integrating the balanced scorecard and performance prismatic model,this paper constructs a more scientific indicator system to make up for the shortcomings of current research that pays little attention to departmental growth and sustainable development and relies on the satisfaction of a single subject,and enriches the existing theoretical research perspectives.Through the application analysis of the H District Bureau of Commerce,it provides enlightenment for the actual operation. |
