| Since the "14th Five-Year Plan",District W has put forward strategic goals such as creating a new highland for intelligent manufacturing,a new window for innovation and development,a new benchmark for smart cities,a new model for rural revitalization,a new demonstration of cultural and tourism integration,and a new beautiful and happy home.One of the guarantee conditions for realizing the above strategic goals is to invest the limited budgetary funds in the places where they are most needed.The funds are used on the basis of satisfying the demands of social development,in line with the long-term interests of the people,and promoting the local economy and various social sectors.Business is good and fast development.Therefore,evaluating the performance of fiscal budget expenditure plays an irreplaceable role in improving the level of government management,improving the level of fiscal budget performance,and promoting the quality of government public services.At present,some progress has been made in the performance evaluation of W District.Since the implementation of budget expenditure performance evaluation,W District has done a lot of work in improving system design,expanding evaluation scope,and improving evaluation methods,and has also explored many useful experiences.However,there are still some problems in the budget expenditure of W district,which affects the execution performance of the budget.For example,the allocation of fiscal budget expenditure resources is unbalanced,the performance management of fiscal budget expenditure is not in place,and the evaluation results lack comparability.Based on the principles of clarity,consistency,relevance,representativeness,and availability,combined with the actual situation of District W,and on the basis of the common indicators of the performance evaluation of the fiscal budget expenditure of the Ministry of Finance,a performance evaluation system of fiscal budget expenditure in District W is constructed,using DEA Methods By comparing W District,LY City(county-level city),NX City(county-level city),YH District,YL District,FR District and KF District,carry out an empirical analysis of performance evaluation,obtain the evaluation results,and strengthen and improve the W District.The budget expenditure performance evaluation work and the improvement of the budget expenditure performance level put forward clear-directed suggestions. |