In recent years,the scale of my country’s financial expenditure has continued to expand,but due to the lack of effective supervision over the process of using funds,as a result,the use efficiency of financial funds is not high and they are not spent where they are most needed.Therefore,the state proposed to fully implement budget performance management.In budget performance management,performance evaluation is a key link,which plays a great role in improving the level of performance management.In this context,various departments actively carry out performance evaluation work,and strengthen supervision over the use of funds with a view to maximize the benefits of funds.For a long time,the performance evaluation object of water conservancy department is mainly project funds,and there is little comprehensive evaluation of department expenditure,and can not achieve the effective supervision of financial funds.Therefore,it is necessary to study the overall expenditure performance evaluation of the water conservancy department,which can not only improve the performance efficiency of the Department,but also provide reference for other departments to carry out the evaluation work.Taking the water resources bureau of G city as the research object,this paper first combs the relevant literature at home and abroad,and expounds the relevant concepts and theories of the overall expenditure performance evaluation of the Department.Then,under the guidance of the principles of relevance and integrity,taking the input-output logic and the actual situation as the basis,this paper constructs a set of overall expenditure performance evaluation index system.Then,with reference to the experience of previous years and public data,appropriate evaluation criteria are formulated for each index,and weights are given to each index.Finally,the relevant data are obtained from the budget and final accounts information and questionnaire survey of g water resources bureau,and the performance of the overall expenditure of g water resources bureau from 2018 to 2020 is evaluated by using the fuzzy comprehensive evaluation method,The evaluation results are analyzed from five different aspects of output and effect.Overall,the three-year overall expenditure performance score of G City Water Conservancy Bureau is between(80,90),indicating that its overall expenditure performance evaluation grade is "good",and the overall is relatively satisfactory.However,in the process of evaluation,it was also found that there are problems in the performance evaluation work of G City Water Conservancy Bureau,such as weak awareness of budget performance,lack of professional talents,low level of informatization,insufficient system guarantee,and insufficient application of evaluation results.In response to the above problems,suggestions for improving the overall expenditure performance evaluation of the G City Water Conservancy Bureau are put forward,mainly including deepening the awareness of budget performance management;building a professional talent team and information system;improving the construction of the institutional system;strengthening the application of evaluation results. |