Research on Existing Problems and Countermeasures of Budget Performance Evaluation of Public Institutions in China from the Perspective of the New Budget Law

摘要

Budget performance management is not only the core element of financial management of public institutions in China, but also an important basis for public institutions to perform their duties. Budget performance evaluation is an important carrier of budget performance management. It assumes the important functions of optimizing resource allocation and controlling cost. Its level is an important indicator to measure the scientific management of public institutions. Strengthening budget management and improving expenditure efficiency and effect are the key points of the new budget law. Combined with the current situation of public institutions in China, this paper analyzes and studies the challenges faced by public institutions and the problems existing in budget performance evaluation after the implementation of the new budget algorithm, and puts forward corresponding countermeasures and Suggestions, hoping to provide important support for strengthening budget management and improving the level of budget management of public institutions in China.