Abstract

The comprehensive implementation of financial expenditure performance management is the key to improve the national governance system and enhance the governance capacity, and the implementation of performance evaluation on the overall expenditure of departments is the need to promote the development of comprehensive budget performance management. At present, the key and difficult point of the overall expenditure performance evaluation is the setting and application of the overall expenditure performance evaluation index system. It is from this field that this paper first expounds the relevant concepts of the overall expenditure performance evaluation index system, and then takes the defects of the evaluation index system as the starting point. According to the construction principles of the performance evaluation index system, using the methods of literature research and questionnaire, taking the overall expenditure of Dongguan Hz school as the research case, this paper designs the overall expenditure performance evaluation index system of Dongguan Hz school and applies the index system. Finally, some suggestions are put forward to optimize the performance evaluation index system, which can provide reference for optimizing the overall expenditure performance evaluation index system of the Department.

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