Reform Of Budget Performance Management At Subnational Level In China

The budget performance management is an important part of the government performance management,and it is the combination of the western performance budget concept with the practice of China's budget management.In order to promote China's public financial management more scientific and transparent,to achieve the maximization of efficiency and efficiency of resource allocation optimization,the benefit and efficiency of public financial activity is the primary topic to be solved.Therefore,budget performance management,improving the efficiency of fiscal expenditure,and promoting the reform of budget performance management are important topics in our country.The special circumstances of the place and the positivity of the local should be considered in the reform of the budget performance management,because of the difference of the levels of economic development and the public financial system.Performing social management and public service functions correctly and reasonable,financial allocation in social undertakings and the livelihood issue can speed up the transformation of government functions and establish the authority of the government,in transiting to the efficient service type government.However,the laggard management of local fiscal expenditure,lacking benefit concept in the use of financial funds,focusing only on the use of fiscal funds and lacking tracking and performance evaluation on the effect of the use of funds lead to the inefficiency and waste of the fiscal funds.In this case,promoting the local budget performance management is necessary to improve the efficiency of fiscal expenditure.In the public financial point,the local budget performance management plays an important role in alleviating the contradiction of local fiscal revenue and expenditure,and improving expenditure performance levels;In the social point,the local budget performance management plays an important role in improving and protecting the level of livelihood;In the political point,the local budget performance management plays an important role achieving the legitimacy of the ruling of the local government;In total,the budget performance management is carried out from pilot work to the full implementation to deepen budget performance management reform.When discussing the reform of the budget performance management in local place,we must consider the differences between each regions.In the reform of budget performance management,the design path meets the overall convergence and the special case of the area.At the same time,the waste of resources,ignoring people's livelihood situation and improving their political behavior preference directly affect the performance evaluation.At present,scholars believe that the reform of local budget performance management should be strengthened from strengthening budget performance management,improving the relevant systems and promoting the reform of the supporting system,and so on.Therefore,it is necessary to take some measures,just as evaluation of local government performance,comprehensive public satisfaction,credibility and the degree of publicity of performance evaluation and supervision of the local government act,effectively to promote around the ruling ability of ascension.In recent years,the government has the practical experience of the initial reform in deepening the reform of the budget performance management.But with the deepening of the reform,the changing economic situation and growth of fiscal contradictions,the budget reform performance management is limited by local accounting environment,external economic environment,local political environment and government allocation of responsibility,so there are many circumstances,just as lacking the concept of performance,unbalance level of the budget performance management,unclear local government fiscal accountability,lacking specialized institutions and professionals and low public participation degree.So the budget performance management system is not yet perfect situation,and it hinder the further reform of budget performance management.In addition,only focusing on performance evaluation and performance evaluation of fiscal funds payment compliance,which has been unable to completely describe the local financial activities to obtain the performance,cannot guarantee the financial activities to achieve the allocation of resources to maximize the benefits and efficiency optimization.Although our country introduces the third party evaluation to make up for the limitations of the internal evaluation to ensure the objectivity and independence of the results of the performance evaluation,but now the application of third party evaluation by legal regulation is not perfect.The independence is difficult to guarantee,and the supervision mechanism is not congruent problem.It is still facing major problems,such as effectively introducing the third party evaluation and promoting the budget performance management development.With gradually deepening the reform of the budget performance management in the country,Although we have achieved certain achievement,the system in all aspects of convergence is not tight enough from the perspective of a complete performance management system of the local budget analysis,and the formation and the whole process of budget performance management still has a gap.The local budget performance management reform is a long-term,arduous and complex system engineering,so this paper will focus on how to promote the local budget performance management reform.Based on the existing research,this paper takes the reform of local budget performance management in our country as the research topic.Then,it checks the reasons of promoting China's local budget performance management reform,and from the system security system,framework design of the reform,the introduction of third party evaluation model design,it puts forward the reform of design ideas and policy recommendations,and finally it puts forward the perfect system reform.The chapters of this paper are as follows: the first part includes the first chapter,the second chapter and the third chapter.The first chapter mainly analysis the research background and its significance,domestic and foreign related literature review and the main research contents and research methods.The second chapter based on the theoretical analysis,to principal-agent theory,the new public management theory,public goods theory and public choice theory qualitative theory elaborates the related concept definition.The third chapter mainly analysis the practice of local budget performance management in our country,including the analysis of promoting local budget performance management reform environment and the deep-seated reasons of budget performance management system in all aspects of convergence.At the starting point,the further study is taken.The second part includes the fourth chapter of the thesis.The fourth chapter is mainly to introduce the experiences of foreign performance budget reform.Through the analysis of the United States,Britain and South Korea implement performance budget management process and pattern,it analysis the characteristics of the reform from the reference to deepen our local budget performance management reform.The third part includes the fifth chapter of the thesis.Based on the progress of our local budget performance management and typical national performance budget reform experience,it puts forward to China's local budget performance management reform design from overall objectives,basic principles,implementation condition precedent of reform,expanding the management scope and level,deepening the reform of the budget management system and perfecting the management system,and it helps to clarify the development direction for the next step of budget performance management reform.The fourth part includes the sixth chapter of the thesis.Chapter six mainly in accordance with the requirements of the whole process of budget performance management,systematically constructs the local budget performance management framework from budgeting,budget execution and supervision,performance evaluation system,performance evaluation results and use four levels from research.Finally,the framework of the reform design puts forward perfect supporting system reform from introducing the third party evaluation model design,establishment of incentive mechanism and accountability mechanisms and other aspects of the proposed for policy recommendations.The innovation of this paper as follows:1.Expand and enrich the connotation of performance management of local budget.Starting from the theoretical framework,it constructs the theoretical basis of the budget performance management.Then,the paper based on the foreign theories of performance budget,constructs a general theoretical framework from the view of history and logic category.2.From the perspective of the introduction of third party evaluation,the paper analyzes how to objectively evaluate the performance of local financial activities,then it maximizes the efficiency of resource allocation.The optimization model of third party is introduced to the local budget performance management,and it puts forward the universal applicability of the evaluation principles,and tries to put forward the third party evaluation standard system and design method.Although this assessment specification framework is not mature and perfect,its innovative significance is obvious.3.The paper provides feasible policy suggestions for the reform of the local budget performance management.Then,it puts forward the improvement measures to optimize the local budget performance management framework in terms of the local budget performance management system,strategy and operating mechanism.