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The Municipal Party Committee Of D City Comprehensively Implements The Research On Budget Performance Management

Posted on:2021-08-17Degree:MasterType:Thesis
Country:ChinaCandidate:T R LiuFull Text:PDF
GTID:2516306311996949Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the 1970s,large-scale economic crises broke out in western countries.In order to solve the financial crisis and the crisis of government trust,governments of various countries introduced corporate performance management concepts and methods,and began to shift from traditional public budget models to performance-centric budget management models.Change.At the end of the 1990s,China also began to try to introduce the concept of performance in budget practice to explore pilots.With the deepening of the reform of the fiscal and taxation system and the continuous improvement of the budget performance management system,in September 2018,the Central Committee of the Communist Party of China and the State Council issued the "Opinions on the Comprehensive Implementation of Budget Performance Management",proposing to strive for a comprehensive,comprehensive Full-process,full-coverage budget performance management system.This article takes the implementation of budget performance management in the municipal government of D city as an example.By elaborating the policy background and management status of the comprehensive implementation of budget performance management in the municipal government of D city,this paper deeply analyzes the difficulties and problems encountered in the implementation process.Discuss the reasons at different levels,and put forward measures and suggestions on how to better implement the budget performance management in the municipal government of City D.This article includes the following 6 parts:The first part is an introduction,which introduces the research background and significance,the research status at home and abroad,the research methods,innovations and shortcomings of this article.The second part is the status quo of comprehensive budget performance management,and expounds the related concepts and theories of budget performance management,as well as the status quo of the comprehensive implementation of budget performance management by the municipal government agencies in City D.The third part is the problems existing in the comprehensive implementation of budget performance management by the municipal Party committee in City D.For example,the implementation foundation is not solid,the performance goals lack scientificity and accuracy,the performance monitoring effect is poor,and the application of performance evaluation results is limited.The fourth part is the analysis of the causes of the comprehensive budget performance management problems of the municipal Party committee in City D,and analyzes the deep-seated causes of the problems from both subjective and objective aspects.The fifth part is the comprehensive budget performance management countermeasures of the D city and city party committee,which proposes to take targeted measures to consolidate the implementation basis of budget performance management,improve the preparation and management of budget and performance targets,and combine with internal control to ensure the performance monitoring effect and perfect Performance evaluation system and establish incentive and restraint mechanism.The sixth part is the conclusion.It systematically summarizes the research conclusions of the municipal Party committee of City D to fully implement budget performance management.This article uses the literature research method,interview survey method,questionnaire survey method and case study method.After analyzing the deep-seated causes of the problems in the budget performance management process of the municipal Party committee in city D,it proposes the innovative perspective of this article:First,the performance The monitoring information is used as the basis for the application of funds,so as to solve the problem of difficulty in collecting performance monitoring information and low credibility;the second is to establish a tiered advance warning mechanism for budget execution and performance target"dual monitoring" to further improve the performance monitoring performance..Strive to solve the difficulties and problems in the comprehensive implementation of budget performance management in the D city and city party committees,and provide ideas and references for the grassroots budget units to better implement budget performance management,and provide references for public policy formulation departments to improve relevant policies.
Keywords/Search Tags:Budget performance management, Fullimplementation, Financial budget
PDF Full Text Request
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