教育部门预算绩效评价研究——以X市教育局为例

Research on Budget Performance Evaluation of Education Departments——Taking Education Bureau of X City as an Example

《中共中央关于制定国民经济和社会发展第十四个五年规划和二〇三五年远景目标的建议》中强调,要“深化预算管理制度改革,提出要建立规范透明、标准科学、约束有力的预算制度,全面实施绩效管理”。预算绩效评价是预算管理的核心内容,也是监督预算执行过程的重要手段。以教育部门的预算绩效管理作为研究对象,从预算绩效评价指标体系的构建开始,运用层次分析法确定各指标的权重,并运用模糊综合评价对各指标进行定量化打分,旨在探索并完善教育部门预算绩效评价指标体系,最终提升教育部门预算管理能力及预算资金的使用效益。

In The Proposal of the Central Committee of the Communist Party of China on the Formulation of the 14th Five-Year Plan for National Economy and Social Development and 2035 Vision Goals,it is stressed that it is necessary to"deepen the reform of the budget management system and to establish a budget system being standard,transparent,and scientific and strong in constraints.Budget performance evaluation is the core content of budget management and also an important means to supervise the process of budget implementation.This paper takes the budget performance management of education departments as the research object and selects the budget performance management of Education Bureau of X City for analysis.The paper starts with the construction of budget performance evaluation index system,uses the analytic hierarchy process(ahp)to determine the weight of each index,and uses fuzzy comprehensive evaluation to give quantitative grade to each index,aiming to explore and perfect the budget performance evaluation index system of education department and improve the budget management ability of education department and the efficiency of the use of budget funds.