Research On Performance Compilation Norms In Budget Law

The new Budget Law in 2014 emphasizes that budget performance is the core and that the use of government funds is more efficient as a focal point to optimize the rational allocation of resources.The concept of performance is introduced into the budget law,and a new budgeting model has emerged.--Budget performance compilation.Budget performance compilation is the first link in the budget process stipulated in the Budget Law,and it has an important impact on budget performance performance and budget performance evaluation.The governments at all levels have also formulated the normative documents for the corresponding budget performance management,among which the specification of budget performance can be seen.However,during the implementation of the Budget Law and the regulatory documents of all levels of government,it is undeniable that there are duplications of the functions of the main subjects in the budget performance compilation norm,the link between the budget performance compilation and the budget performance evaluation,and the budget performance compilation target provisions are not clear and budgeted performance preparation projects have general issues,which results in budget performance compilation specifications that are not effective in helping budget performance preparation,and therefore cannot effectively monitor the effective use of budget funds.In order to solve this problem,the paper adopts literature research method and normative research method,starting from the basic concept of budget performance compilation specification,based on the theories of limited rights,normative theory,and fiscal balance theory,in exploring the current budget performance compilation and preparation of norms.Based on the status quo,summed up the problems existing in the budget performance compilation specification,analyzed the causes of the budget performance compilation norm,and put forward specific budget performance compilation norm design,with a view to providing realistic guidance for budget performance compilation.The full text is divided into five parts.The first part: Introduction.It mainly describes the research background of the budget performance compilation norm,the theoretical significance of the research on the norm of budget performance compilation,and the practical guidance significance,domestic and foreign research situations,research methods,and innovations and deficiencies.The second part: The theoretical analysis of the specification of budget performance.It defines the related concepts of normative budget performance formulation,defines budget performance compilation and budget performance compilation specifications from the perspective of law,and explains the theoretical support for studying budget performance compilation specifications from the theory of limited rights,normative theory,and fiscal balance theory.The third part: The status quo and problems of the budget performance compilation specification.The presentation of the status quo of the preparation of budget performance starts from five aspects: conflict of interests,conflict in preparation,duplication of preparation,low level of budget performance preparation,and insufficient attention from department leaders;the current budget performance is presented in terms of both overall and content.Standardize the status quo to analyze some problems in the specification of budget performance.The fourth part: The causes of the problem of budget performance compilation specifications.Based on the above issues,the causes of the problems in the formulation of the budget performance are explored: there is no uniform specification for the compilation of budget performance,the specification does not resolve the issue of duplicate functions,lack of public participation,and the competencies of the preparation staff cannot meet the requirements of the budget law.The fifth part: Design of specific specifications for budget performance.Correspond to the existing problems and specific reasons,elaborate the budget from six aspects: establishing a coordination mechanism,issuing a uniform budget performance compilation specification,setting up a budget performance preparation review mechanism,introducing public participation,strengthening the establishment of a budget performance talent team,and refining the budget performance goals.Performance formulation specific specification design.