Business Plan for Performance Evaluation Management System of Financial Budget Unitscatalogue1 Int

Business Plan for Performance Evaluation Management System of Financial Budget Units
catalogue
1 Introduction 2
1.1 Purpose of Writing 2
1.2 Document Agreement 2
1.3 Business Terminology 3
1.3.1 Performance Objective 3
1.3.2 Performance Operation Monitoring (Performance Tracking) 3
1.3.3 Performance Evaluation 3
2 Overall Business Analysis 6
2.1 Business Background 6
2.2 Business Objective 8
2.3 Organizational Structure and Responsibilities 9
2.4 Overall Business Description 10
2.5 Business Requirements Analysis 12
2.5.1 Budget Performance Management Subsystem 12
2.5.2 External Review Management Subsystem 28
2.6 Business Case List 33
3 Business Case Description 38
3.1 Budget Performance Management Subsystem 38
3.1.1 Basic Library Management Section 38
3.1.2 Performance Target Declaration Management 51
3.1.3 Performance Tracking Management 59
3.1.4 Performance Evaluation Management Section 67
3.1.5 Results Application Management Section 81
3.2 External Review Management Subsystem 85
3.2.1 BUC-PE-60 Expert Database Management 86
3.2.2 BUC-PE-70 Intermediary Library Management 87
3.2.3 BUC-PE-80 Expert Review Management 88
4 Attachments 93
Introduction
Budget performance management is an important component of government performance management, and it is an important content and result requirement for scientific and refined financial management. The fundamental purpose of strengthening budget performance management is to improve budget expenditure management, optimize financial resource allocation, and enhance the quality of public goods and services. In order to promote budget performance management, the concept of performance will be integrated into the entire process of budget management, making it an organic component of budget management along with budget preparation, budget execution, and budget supervision. Gradually, a budget performance management mechanism will be established, which includes goals for budget preparation, monitoring of budget execution, evaluation of budget completion, feedback of evaluation results, and application of feedback results. The following will focus on sorting and analyzing the business processes, requirements, and norms of financial performance goals, performance operation monitoring (performance tracking), performance evaluation, and application management of performance evaluation results, providing support for system design and development.
1.1 Purpose of Writing
After conducting preliminary demand research and thorough discussions with users, this document aims to summarize, organize, and analyze the financial budget performance management business. Based on this, it comprehensively elaborates on the business content covered by budget performance business, subdivides key business contents, and provides overall solutions to the needs and requirements raised by users, thereby promoting a reasonable structure and complete functionality of the budget performance system to meet the actual needs of users.
Simultaneously used to guide and standardize the design and development of budget performance systems, it is a guiding document for system functional development. The functions and interaction with users of the budget performance system ultimately meet the business needs and operating habits of users. The expected readers include user business leaders, system analysts, system designers, testers, development managers, product managers, and other system development personnel.
1.2 Document Agreements
The encoding format for business use cases is: BUC-PE-01
The coding format for business activities is: BUC-PE-01-01-01
The encoding format for business rules is BR-PE-01-01.
The document structure is constructed according to the requirements of the standard business proposal.
The name of the user organization adopts a universal abbreviation;
The flowchart is represented by a VISIO state diagram;
The use case model analysis is represented by a VISIO diagram;
The interface prototype is made using development tools or VISIO.
1.3 Business Terminology
1.3.1 Performance Objectives
The project performance goal is the output and effect that the budget department (unit) plans to achieve within a certain period of time using financial funds. The budget department (unit) should set project performance goals when applying for project approval; When applying for project budget, performance goals should be declared simultaneously according to regulations.
1.3.2 Performance operation monitoring (performance tracking)
Performance monitoring (performance tracking) is an important aspect of budget performance management throughout the entire process. The main body of budget performance management tracks the completion status of various related contents and target requirements of project management through dynamic or regular collection of project management information and project performance operation information based on undetermined project performance goals. Based on induction and analysis, it timely and systematically reflects the operation status and achievement degree of project performance goals in the budget execution process, corrects performance operation deviations, and promotes the achievement of project performance goals in management activities.
1.3.3 Performance evaluation
Performance evaluation is an important means of budget performance management throughout the entire process. The main body of budget performance management objectively and fairly evaluates the economic, efficiency, and effectiveness of fiscal expenditures based on the set performance goals, using scientific and reasonable performance evaluation indicators, standards, and methods.
1.3.3.1 Performance evaluation indicators
Performance evaluation indicators refer to assessment tools that measure the degree of achievement of performance goals.. The determination of performance evaluation indicators should follow the following principles:
1. Principle of relevance. It should be directly related to performance goals and appropriately reflect the degree of achievement of the goals.
2. Principle of importance. Priority should be given to using the core indicators that are most representative of the evaluation object and can best reflect the evaluation requirements.
3. Principle of comparability. Common performance evaluation indicators should be set for similar evaluation objects, so that the evaluation results can be compared with each other.
4. Systematic principle. Quantitative indicators should be combined with qualitative indicators to systematically reflect the social, economic, environmental, and sustainable impacts generated by fiscal expenditures.
5. Economic principle. It should be easy to understand, simple and practical, and the acquisition of data should consider practical conditions and operability, in line with the principle of cost-effectiveness.
1.3.3.2 Performance evaluation index standards
The performance evaluation index standard refers to the scale used to measure the degree of achievement of fiscal expenditure performance goals. The selection of performance evaluation index standards adheres to the principles of objectivity, fairness, standardization, and effectiveness. Select different evaluation criteria based on the characteristics of the evaluation object. The performance evaluation index standards mainly include:
1. Planning standards, using predetermined goals, plans, budgets, quotas, and other data as evaluation criteria.
2. Industry standards, evaluation standards formulated based on industry indicator data published by the state.
3. Historical standards refer to evaluation standards developed based on historical data of similar indicators.
4. Other standards.
1.3.3.3 Performance evaluation methods
The methods of performance evaluation mainly include cost-benefit analysis, comparative analysis, factor analysis, minimum cost method, public evaluation method, and other evaluation methods. The selection of financial performance evaluation methods follows the principle of simplicity and effectiveness. According to the specific situation of the evaluation object, one or more methods are used for performance evaluation.
1. Cost benefit analysis method. The cost-benefit analysis method refers to the comparative analysis of expenditures and benefits over a certain period of time to evaluate the degree of achievement of performance goals. It is suitable for project performance evaluation where both costs and benefits can be accurately measured.
2. Comparative method. Comparative method refers to the comprehensive analysis of the degree of achievement of performance goals through the comparison of performance goals and implementation effects, historical and current situations, and similar expenditures in different departments and regions.
3. Factor analysis method. Factor analysis method refers to the comprehensive analysis of internal and external factors that affect the achievement and implementation of performance goals, and the evaluation of the degree of achievement of performance goals.
4. The lowest cost method. The lowest cost method refers to comparing the implementation costs of multiple similar objects with determined benefits but difficult to measure, and evaluating the degree of achievement of performance goals.
5. Public evaluation method. The public evaluation method refers to the evaluation of the effectiveness of fiscal expenditure through expert evaluation, public questionnaires, and sampling surveys, to evaluate the degree of achievement of performance goals.
6. Other evaluation methods.
2 Overall Business Analysis
2.1 Business Background
Since 1998, the focus of China's fiscal reform has gradually shifted to the reform of the budget system. At this time, a new basic budget system has been preliminarily constructed with departmental budgeting, centralized treasury payments, government revenue and expenditure classification reform, and government procurement system as the pillars. However, it must be recognized that in terms of establishing a new budget management model, these achievements still belong to infrastructure construction, and the subsequent superstructure still needs to be built. Therefore, the academic community and decision-making departments in China are based in China and have a global perspective, gradually exploring the introduction of new budget concepts and budget management methods into practice.
The Third Plenary Session of the 18th Central Committee of the Communist Party of China made the Decision of the Central Committee of the Communist Party of China on Several Major Issues Concerning Comprehensively Deepening Reform, proposing to vigorously deepen the reform of the financial and tax system, and establish a modern financial system by focusing on improving the budget management system, improving the tax system, and establishing a system that is compatible with the exercise of powers and expenditure responsibilities. Budget performance refers to the output and results achieved by budget funds. Budget performance management is an important component of government performance management, which is a budget management model guided by expenditure results. It strengthens the concept of government budget serving the people, emphasizes the responsibility and efficiency of budget expenditure, and requires more attention to the output and results of budget funds in the entire process of budget preparation, execution, and supervision. It requires government departments to continuously improve service levels and quality, spend as little money as possible, and do as many practical things as possible to provide more and better public products and services to the public, making government behavior more practical and efficient. Budget performance management, as an important means of promoting government efficiency construction, has received high attention from the Party and the government. It has been repeatedly emphasized to deepen the reform of the budget system, strengthen budget performance management, and improve the efficiency of the use of budget funds and government work. The Ministry of Finance vigorously promotes the entire process of budget performance management and has issued the "Guiding Opinions of the Ministry of Finance on Promoting Budget Performance Management" and the "Budget Performance Management Work Plan (2012-2015)" to achieve an organic combination of performance management and budget preparation, execution, and supervision.
Meanwhile, budget performance management is still in its early stages and there are some urgent issues that need to be addressed:
1. The entire process of budget performance management has just been implemented, and there has been no substantial breakthrough in performance target formulation. Budget arrangements and performance evaluation results cannot be organically combined, and the idea of "heavy allocation, light management, heavy expenditure, and light performance" still exists to a certain extent;
2. There is a relative lack of laws and regulations on performance, a unified work plan has not been formulated, the management system is still not sound, the relevant measures are not specific, detailed, or systematic, and the support for budget performance management is not strong;
3. The basic management work is relatively weak, and the indicator system, information system, personnel team, and professional performance evaluation institution construction are relatively lagging behind, which restricts the in-depth development of performance management work;
4. The performance evaluation subject is single, third-party evaluation is lacking, subjective evaluation is more frequent, accuracy is poor, and the credibility and authority of performance evaluation need to be improved;
Overall, there is still a certain gap between budget performance management and the requirements of the national government and the expectations of various sectors of society. In order to promote the standardization and scientificization of financial budget performance management, improve budget management level, enhance unit expenditure responsibility, improve public service quality, optimize public resource allocation, save public expenditure costs, and achieve an efficient management mechanism with clear rights and responsibilities, coordination and cooperation, and shared responsibilities between finance and budget departments (units), finance and business, it is urgent to establish a budget performance management information system. Through system construction, we will strengthen top-level design, enhance performance concepts, improve management quality, scientifically improve the evaluation index system and evaluation standard construction, integrate and analyze financial data more intelligently, standardize business operations more effectively, and provide technical support for comprehensive and scientific performance management of fiscal budgets.
This manual will be based on a business understanding and process analysis of budget performance management, detailing the business requirements, system construction goals, scope, operating environment, interfaces, functional and non functional characteristics of budget performance management.
Each uniquely identified business requirement included in this manual must meet the following requirements:
1. Integrity
Each requirement must clearly describe the functionality to be implemented, so that developers can obtain all necessary information to design and implement these features.
2. Correctness
Each requirement must accurately state the functionality to be developed. Only user representatives can determine the correctness of business requirements.
3. Feasibility
Each requirement must be implementable within the capabilities and limitations of a known system and environment.
4. Necessity
Each requirement is the "root" used to authorize the project team to write documents. Prioritization: Each requirement or feature will be assigned an implementation priority (high, medium, low) by the user representative to indicate its weight in a specific product.
5. No ambiguity
Each requirement should be expressed in concise and user-friendly language, and all requirement descriptions can only have a clear and unified explanation.
6. Verifiability
Whether each requirement can be determined through designed test cases or other verification methods, such as demonstrations, inspections, etc., to determine whether the product is truly implemented according to the requirements.
2.2 Business objectives
Performance budgeting includes the entire process of allocating, managing, using, and evaluating financial funds, involving various aspects such as government operations, changes in the mindset of civil servants, and the legal atmosphere. Through performance budgeting, not only can the efficiency of fund utilization be improved, but also the efficiency of personnel's work can be improved. By guiding people with work, various departments can form a positive incentive and constraint mechanism. We believe that the overall goal of performance budgeting is to establish a budget performance management mechanism that is guided by the achievement of performance goals, using performance evaluation as a means, ensuring the application of results, improving budget management, optimizing resource allocation, controlling cost savings, improving the quality of public goods and services, covering all fiscal funds, and running through the entire process of budget preparation, execution, and supervision, to achieve the goal of budget preparation, monitoring of budget execution, evaluation of project completion, and application of evaluation results.
1) Promote the integration of performance goals with budget management and project management through pre performance evaluation.
Performance target management is the foundation and prerequisite of the entire budget performance management system, and an important basis for performance tracking and post evaluation. It plays a leading role in the entire process of budget performance management. By using various methods such as historical project reference selection, case library reference selection, intelligent recommendation of indicators and target values, the level of performance target formulation can be improved. By improving and perfecting workflow, utilizing the information feedback and transaction reminder functions of information systems, we can achieve synchronization between performance target management and budget preparation. While the performance target declaration covers all financial funds, a pre performance evaluation is conducted from the perspective of project performance itself, taking into account factors such as project initiation, budget details, performance goals, and project management. The legality, compliance, and rationality of the project are evaluated, and the evaluation results serve as a prerequisite for entering project arrangements, providing a basis for competitive ranking and selection of the project.
2) Standardize departmental unit budget performance management through information technology to improve management level.
In the process of budget management in departmental units, performance target management, operation monitoring management, evaluation management, and result application are integrated through information technology. Around government functions, departmental responsibilities, and project performance goals, budget management and project management are integrated, achieving an organic combination of budget management, financial management, and project management, achieving information symmetry between the financial department and budget department units. With the help of a scientific evaluation system, the performance level of departmental units is promoted.
3) Combining performance evaluation and results application to strengthen financial expenditure monitoring and regulation to improve work efficiency.
All evaluation results are fed back to the evaluated unit to enhance expenditure responsibility; Implement performance reports and evaluation results within the scope of our department