The Research Of Improving The Government Budget Expenditure Performance Management Of Xuhui District

It is over60years since the modern government performance and budgethas developed but it gets attention wildly after the official proposal of“performance budget theory of Hoover committee ". It is result-oriented budgetsystem which causes the historic revolution of budget management. As the keypart of it, the government budget expenditure performance management hasbecome an important way to show how good government performance is. It isalso able to improve the management model of modern government. For thetime being, no matter the western countries or developing countries have notfound a perfect and mature performance management model for governmentdepartments budget expenditure, and the condition is much worse in China dueto it.It has been11years since department budget is established in2001inXuhui District.With the continuous effort for these years, the effectiveimprovement is achieved by the reform of all budget system. We need to thinkdeeply about “performance budgeting” and how to show “performance” in government budget expenditure management since the society keeps requiringthe “performance” of government. Reviewing the “performance budgeting”which is established in Xuhui District in2004, we can see that we are in therelative slow development phase, and the reform goes to system move from thecreation of specific methods; if we want to go further, a deep study anddiscussion is required because of the blocks. So, the advice and proposal areexpected for budget expenditure performance management of governmentdepartment in Xuhui District by means of studying and exploring the issues inmajor role assignments, control model choice, system establishment and so on;we will also refer to theory and experience at home and abroad in the meantime.We need to think deeply about “performance budgeting” and how to show“performance” in government budget expenditure management since the societykeeps requiring the “performance” of government. Reviewing the “performancebudgeting” which is established in Xuhui District in2004, we can see that weare in the relative slow development phase, and the reform goes to system movefrom the creation of specific methods; if we want to go further, a deep study anddiscussion is required because of the blocks. So, the advice and proposal areexpected for budget expenditure performance management of governmentdepartment in Xuhui District by means of studying and exploring the issues inmajor role assignments, control model choice, system establishment and so on;we will also refer to theory and experience at home and abroad in the meantime.There are totally6chapters in this paper,1st chapter shows the background, meaning, current situation, thinking and methods, innovation of this study.2ndchapter shows the meaning of government budget expenditure performancemanagement and the difference and connection of related conceptions. Also,analyze the factors of3expenditure management which are major role, controlmodel, system support.3rd chapter is introduction of current methods in XuhuiDistrict.4th chapter shows the issues in expenditure performance management inXuhui District and the deep analyze of it.5th chapter shows the introduction ofthe experience of budget expenditure performance management in PudongDistrict and foreign countries.6thchapter shows the proposal of major role,control model, system support of budget expenditure performance managementin Xuhui District according to the above analyze.