Research On The Transformation Of Chinese Government Budget Performance Management

Performance management of government budget is the core content of government management and the key to promote the construction of responsible government.Government consumption as well as private market consumption,inefficient use of public funds,the current loss waste problems emerge in endlessly,tax government financial resources for the most part comes from the public,the public has the authority to get a better "return",which requires policy makers and managers proved how to efficiently and the effect of heavy use taxpayers' money,how to "by" the aspirations of resources to achieve the "people" is the urgent demand of the government budget performance management reform.This paper innovatively conducts in-depth research on the transformation of government budget performance management from the perspective of management and finance.It not only regards government budget performance management as a management tool,but also an institutional system and even an advanced management concept.The public fiduciary duty of management theory and political economics of transaction cost theory,the combination of Williamson's three layers framework based properly transformed into theoretical analysis model of this article,through the institutional environment,management system and operation mode of three dimensions of full text research,trying to find a suitable for China's national conditions of the government budget performance management reform path.Based on the government budget performance management related theory and current status of management,the integrated use of literature research,comparative analysis,case analysis,interview method,text analysis method to analysis the present condition of the government budget performance management,and try to explore from internal control to outside the path of the responsible government budget performance management mode transformation.Since the 1990 s,China's government budget performance management has been carried out more than 20 years of practical exploration.Currently dominated by the internal control of the government budget performance management mode has many shortcomings,in order to promote to the external responsible government budget performance management mode transformation,this article launches the research from six aspects: Firstly,based on the theory of public accountability and Williamson three levels of transaction cost theory framework to build the full text theoretical analysis model.Secondly,the paper explains the internal basis of the division of the two types of government budget performance management: internal control type and external responsibility type,and points out the mutual relationship between the two types: external responsibility type is based on internal control type,and internal control type takes external responsibility type as the direction.This paper makes a clear division of the types of each development stage of government budget performance management and points out that China is still in the primary stage of the transformation from internal control to external responsible government budget performance management.Thirdly,this paper studies the practice exploration of budget performance management of the municipal government in a typical region,conducts a detailed analysis of its actual situation in terms of institutional environment,governance system and operation mode,and points out the existing problems in current government budget performance management.The public fiduciary responsibility puts forward the fundamental requirements of standardizing the use of government budget performance management power and improving government management efficiency,as well as the direct requirements of realizing the rationalization of government transaction costs,which are the driving force of accelerating the transformation from internal control to external responsibility management mode.Fourthly,from the dynamic level USES the case analysis method,interview method to further external responsibility of L municipal government budget performance management practice exploration analysis,from static text analysis and combining the ROST CM6 and text mining software QSR Nvivo11 automatic software text analysis to our country government budget performance management representative government documents study,to analyze the government budget performance management the attention of policymakers.Fifth,it explores the practice of performance budget management in foreign developed countries,finds out the differences at home and abroad,and draws lessons from the successful experience of foreign developed countries to provide reference for the construction of external responsible government budget performance management in China.Sixth,combined with the current development status of government budget performance management to explore the specific path of transformation from internal control to external responsibility of government budget performance management.After in-depth analysis of the full text,the following four conclusions are drawn:Firstly,external responsible government budget performance management is the future direction.It is not only in line with performance and budget management in developed countries,but also in line with China's current national conditions.Based on the development of government governance mode,the change of government finance system and the change of budget control system,the paper divides the government budget performance management into two types: internal control type and external responsibility type.No matter from dynamic practice exploration of government budget performance management or static text description of government budget performance management,it is found that although the internal control government budget performance management model is deeply rooted,the external responsibility trend of government budget performance management is gradually highlighted,which is the ideal model for future reform.Secondly,the transformation from internal control mode to external responsible government budget performance management mode conforms to the realistic demand.At present,the government budget performance management mode dominated by internal control has some defects in institutional environment,governance system and operation mode,causing unnecessary transaction costs.The public fiduciary responsibility requires to realize the maximization of social interests and fully meet the needs of the public.Therefore,accelerating the transformation to external responsible budget performance management meets the realistic needs of government management.Thirdly,it is necessary to build an external responsible government budget performance management innovation mechanism framework integrating institutional environment,governance and operation.With its characteristics of responsibility,response,participation,performance and result orientation,external responsible budget performance management plays a significant role in overcoming the inefficiency and ineffectiveness of the current financial funds,and provides a concrete and operational implementation way for the realization of external responsible management mode through the construction of innovative mechanism framework.Fourthly,it explores three ways to transform from internal control to external responsible government budget performance management.Construction outside the premise of responsible budget performance management mode is set up and perfect the internal control management mode,on the governance environment realize from the traditional environment to the legal environment,on the governance,from internal governance to democratic governance,governance process from the input control to the management responsibility,in order to realize the government budget performance management mode transformation.The reform of government budget performance management is a never-ending management process.Since the reform and opening up,our government has been committed to transforming government functions and improving the use efficiency of government financial funds.Both the government budget performance management mode dominated by the current internal control and the new goal of establishing the external responsibility government budget performance management mode are active and effective explorations based on the existing problems in the current social development.In the process of building a performance management model of government budget with External responsibility with Chinese characteristics,we still need to adhere to the existing successful experience so as to overcome various difficulties encountered in the process of transformation.