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Research On Performance Evaluation System Of Special Fund Budget Of P Administration For Market Regulation

Posted on:2023-06-05Degree:MasterType:Thesis
Country:ChinaCandidate:D P XieFull Text:PDF
GTID:2569307070470704Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of our economy and the continuous progress of social,the central and local governments attach more and more importance to budget performance management and performance evaluation,special funds in particular,which with the role of incentive and guidance and subsidies,the voice that using scientific and standardized methods to carry out budget performance evaluation and build a budget performance management system are also getting louder.At present,most work about budget performance evaluation of administrative institutions is organized by the units themselves or the budget departments at higher levels.Influenced by the practical situation such as professional ability,performance concept and departmental cooperation,there are many problems in this form of performance self-evaluation,and there are limitations to reflect the real use benefits of financial funds.Based on the theory of information asymmetry,entrusted agent theory,and goal-oriented theory,this paper applies the balanced score card,the analytic hierarchy process,and the fuzzy comprehensive evaluation method.P Administration for Market Regulation was selected as the research object to sort out the reasons for department reform and the status of its institutional operation and fund performance evaluation,and to explore the main problems and fundamental causes existing in the process of fund performance evaluation.On the basis of the current performance evaluation framework,combined with the four dimensions of the assessment ideas of the balanced score card,redesign and construct the performance evaluation system of special funds budget that fits the business characteristics of P Administration for Market Regulation.Combined with the implementation of the special fund budget for 2021,we try to apply this performance evaluation index system into practice,and the evaluation results before and after the construction of the performance evaluation system are compared to show the achievements and deficiencies of the law enforcement and supervision work of P Administration for Market Regulation,and try to put forward a targeted solution,provide reference for the improvement of other fund budget management work of the unit in the future.
Keywords/Search Tags:Special Fund, Performance Evaluation, Balance Score Card, Analytic Hierarchy Process
PDF Full Text Request
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