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1、ABSTRACTEstablishedinMarch2003,theState-ownedAssetsSupervisionandAdministrationCommissionputsthefoundationofstate-ownedassetsoperationalbudgetmanagementsystemasanimportantgoalandputsforwardtosetupsupervisionmechanismofcapitalbudgetimplementationprocesstomakefulluseofbudgetfu
2、nds.InNovember2012，，，，supervisionandmanagementsystemofstate-ownedcapitaloperationalbudget.Thispaperadoptsthenormativeresearchanddefinestheconnotationofthebudgetperformanceevaluation,discriminatestherelationshipbetweengovernmentpublicbudgetandstate-ownedcapitaloperationalbudg
3、et,andenterprisecomprehensivebudgetmanagement.Onthebasisofrelatedtheories,thispaperobjectivelyanalysesbudgetperformanceevaluationgoal,principleandcontent,comprehensivelybuildsperformanceevaluationsystem,whichadaptstothestate-ownedassetsmanagementsystem,combiningtheperformanc
4、eevaluationofgovernmentpublicbudgetandtheexistingenterpriseperformanceevaluationsystem.Besidesusingtheanalytichierarchyprocess(AHP)calculatesindexweight,analyzesandevaluatestheperformanceresults,finallyputtingforwardthesafeguardmeasuresofthebudgetperformanceevaluation.Theful
5、lpaperisdividedintosixparts.Thefirstpartisintroduction.Thispartelaboratestheresearchbackgroundandsignificanceofresearch,analyzestheexistingproblemsandtheimportanceofperformanceevaluation,reviewsrelatedliteratureathomeandabroad，，constraintmechanism,improvingthemonitoringmecha
6、nism.Thesixthpartistheconclusion.Thispartillustratestheinnovationandshortageofresearch,andpointsoutfurtherstudiesdirection.Themaininnovationofthispaperis:First,combiningperformanceevaluationofpublicbudgetandenterpriseperformanceevaluation,thispaperstudiestheperformanceevalua
7、tiondominatedby"manager","sponsor"and"operator",andconstructscomprehensivebudgetevaluationsystemcorrespondingtostate-ownedassetsmanagementsystem.Second,thispaperproposestoestablishtheperformanceevaluationmechanism,informationdisclosureandfeedbackmechanisms,andputsforwardthep
8、olicysuggestionstoperfecttheperformanceevaluationsystem，，1绪论研究背景与意义研究背景研究意义
