Study On Budget Performance Management Of Department

China has made the world’s attention achievements in the field of economic development since reform and opening up. In21st century China fiscal income’s increasing rate is always in double figure, and with it the need of government public expenditure is also present a trend of quick going up. The varied and increasing need of public expenditure expressed the following three aspects mainly:firstly, the difference of basic public service level is becoming larger and lager among different districts, between urban and rural area, among different income groups, and which turning out that the equalization expenditures become more and more, such as education, social security, medical care and so on; secondly, the rapid economic development leads to the severe contradiction between people and environment. Insufficient energy resources, shortage land resource and serious environmental pollution had become the important obstacle to restrict the economic continued development. Therefore the expenditure of environment pollution repairing, new-energy research and development,"Three Agriclulture" maintenance, are rising fast. Lastly, which propose higher requests on government public expenditure that severe ageing of population and ubanlization. Although national fiscal income is increasing fast, the gap is always exists between income and giant fiscal expenditure.In the market situation, it is the most important that how to maximize the scarce resourse’s using benefit. In the field of public expenditure, the government needs to satisfy the increasing social public demands and solves the conflict between public benefit demand and fiscal safeguard. Therefore, fiscal fund’s using benefit is more important than in the private situation. As the economic rapid development, the bureaucracy, the waste of fical fund and lower using performance become the main reasons of government efficiency lower. With the influence of "New public management movement" and varies budget reforms in the western countries, China has started the government reform in order to contruct serving government, economy government, whitehanded government, and high efficiency government, while buget reform has become spearhead of a series reforms.Since1998, a series of reform in China have been carried out in order to control the public expenditure and improve efficiency in the use of financial resources. The reform including of branches budgets, the two lines of government revenue management, the classification of governmental revenue and expenditure, treasury single accouting system and the government procurement system, have played an important role in regulating and managing the fiscal funds. However, these investment-control-oriented reforming measures in terms of improving efficiency of fiscal funds using did not achieve good results. Then in the Third Plenary Session of the sixteen of Communist Party of China, to build budget performance evaluation system is proposed. Premier Wen Jia bao announced clearly that we will to carry out administration accoundability and government performance management institutions in the Government Working Report2008.In the practice, China began the experiment of performance evaluation and performance budgeting around2003. In2005, the Ministry of Finance formulated "Central authorities budget expenditure performance evaluation methods(on trial)" which ensured the enforecement of performance evaluation, established the concept of performance, enhanced the responsibility of branches, and raised the scientificalness of fiscal policy decision. In2011, the first working meeting of countrywide budget performance management officially proposed the idea of whole-process budget performance management and also definitely proposed some series of measures. And then The Ministry of finance release the document of "Guidelines on promoting budget performance management", Since then the results-oriented budget performance management reform of government expenditure started.Government budget consists of different branch budgets and the whole branches budgets are added up to a completely government budget. The reform of governmnet performance management needs two process must be combined, those are, from up to bottom and form bottom to up. From up to bottom is refered to that from central government’s guidence to lower enforcement. And the opposite is refered to that form lower department’s reform of specific budget performance, such as budgeting, execution, final accouts, performance evaluation and so on. So, this paper will focus on the reform of department budget and performance management. Which will combine departmental budget with department performance management and probe how to optimize the public resource allocation, enhance different branch expenditure responsibility, raise the quality of public service and save public expenditure cost, in order to increase the level of department budget performance management, fulfil the economic and scitific management, relief the conflict of fiscal funds demand and supply, and promote the construct of high efficiency, high responsibility and high transparency government.The structure of this dissertation was arranged as following, asking questions, study of theories, analyzing the questions, foreign experiences and references, reform framework designed, and taking customs budget performance reform as an example. Firstly, the paper has defined the basic concept and connotation of the department budget performance management clearly and introduced the theories which is the foundation of the following analysis. And then the paper has presented the reform process and the main results of department budget performance management, and has explored the problems existing in the reform of department budget performance management. Secondly, this paper has elaborated the budget performance management of several developed countries and has summarized the practical experiences for our reference. Thirdly, the paper has designed a basic framework according to the specific situation of China to further improve the level of our department budget performance management, meanwhile the next chapter has promoted the measures to perfect the institution. Lastly, this paper has researched the budget performance management reform of the Customs, and has put forward some suggestions for the Customs further improvement.