Performance Measurement Of Budgeting Of The Changjiang Maritime Cruise And Rescue Special Funds Program

During the past two decades,many western countries,especially those in the Organisation for Economic Co-operation and Development(OECD),has been restructuring and reforming their budgeting management system.To date, performance-budgeting has almost been the major budgeting model for the developed western countries,playing an important role in piloting governments' high efficiency and adjustment of macroeconomic environment.Sector budgeting system was put into practice on a trial basis in China in the latter half of 1999.As the reform deepens and,the public finance system,with its core budgeting reform,is coming into being step by step,the foundation of China's performance measurement system of program budgeting is on the way."...Reforming budgeting weaving system,consummating budgeting weaving and executing mechanism,enhancing auditing supervision,founding a performance measurement system of budgeting...",quotes the decision of the Third Plenary Session of the Eleventh Central Committee of the Chinese Communist Party.Ministry of Finance People's Republic of China issued successively a series of documentations relating to the development of performance measurement of budgeting,followed by some small experimental units of performance measurement of financial expenditures in Hubei province,Hunan province,Hebei province and Fujian province and so on,in the fiscal year 2002.However,since these actions are taken up late,and lack of systematic research,performance measurement of budgeting is not adapt to the needs of the economic market and the finance reform process.In a word,performance measurement of budgeting in the country is still in a stage of trial and exploration, with problems like incomplete measuring contents,lack of measuring benchmark, few restrictions to budget of performance information,and so on.This thesis summarizes theories as well as practices of performance measurement of program budget in the domestic and overseas countries,and under the guideline of theories on performance measurement system of program budget,in accordance with direction of China's sector budgeting reform,researches on some matters of performance measurement of program budget.The case is one program of the Changjiang Maritime Safety Administration,Changjiang Maritime Cruise and Rescue Special Funds program.Founding maneuverable performance measures and criterions adapt to the program,the thesis measures the program's efficiency of management as well as use of distributed funds.The thesis includes five chapters.Chapter one provides the theory background and practice meaning,as well as the contents,methods and technical course of the thesis. Chapter two includes theories and methods of performance measuring system of program budgeting.A summary of the Changjiang Maritime Cruise and Rescue Special Funds program was provided in Chapter three,followed by its performance measures system.Chapter four covers the substantial steps of performance measurement of the program,including calculation of performance measures and results of the performance measurement.Conclusions are discussed in Chapter five.