Department Performance Evaluation in Minhang Budgeting Reform
A comprehensive evaluation of the performance of department budget expenditure is essential to promoting integration and optimization of the financial, auditing, people’s congress and other supervision system resources, further improving the oversight mechanism of public budget execution, strengthening the role of democratic policy making and democratic supervision in public budget examination and supervision, and improving the level of scientific and democratic decision-making and supervision. At the same time, through a multilevel analysis of the fiscal performance evaluation and application of the results, we can strengthen fiscal fund management, improve the efficiency of public spending, prompt the government’s service delivery departments to improve the quality and level of public products and services, and lay the foundation for the future implementation of result-oriented budgeting. It is one of the main purposes of public financial supervision research and practice to explore a feasible path to linking the budget performance evaluation results to the next year’s budget fund allocation and making it the basis on which the party committee and the government can evaluate the work of the department. Therefore, program performance evaluation is not the ultimate purpose of the research; on the contrary, it constitutes the basis of department performance evaluation. Compared with program performance evaluation, department performance evaluation is more complicated and, therefore, more difficult to push ahead, as it involves more organizations, more content, a larger scope, higher-level evaluation organizations with more authority, and a more complicated system of indicators. Between July 2008 and April 2010, the research team studied the indicator system for department expenditure performance evaluation and came up with four plans; however, none of the plans were put into practice either because of unwillingness or incapacity on the part of the leading organizations or due to inherent flaws in the plans.