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The Operation Of Budget Performance Appraising System In Budget Expenditure Management Of Our Country

Posted on:2006-07-12Degree:MasterType:Thesis
Country:ChinaCandidate:Y R ZhangFull Text:PDF
GTID:2156360152970228Subject:Public Finance
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The development of economic internationalization and globalization, the change of the government management's environment, and the introduction of "commercialized" management mode have promoted the changes of the governments all around the world. The implement of budget performance appraising and the reform of budget expenditure management are just complying with the change, and conversely their successful practice have promoted the construction of governments' new public management system. Research on "the Operation of Budget Performance Appraising System in Budget Expenditure Management of Our Country" has theoretical and practical significance and academic value, because it has became the focus of modern public budget management reform, and has deeply reflected the indispensable trend of the reform of budget expenditure management of our country.The research not only contains public economics, modern management science and principal-agent theory, but also originates from the practical demand of training the idea of fiscal expenditures benefit, optimizing the structure of fiscal expenditure, perfecting the supervision system of fiscal expenditure, raising fiscal decision level, and guaranteeing reality the implement of fiscal budget. And the practice of the western countries offers us successful experience and helpful reference, which are paying attention to the performance information such as the goal, the output, the outcome and the improvement, adopting the creative method of budget performance appraising, setting up the system of budget performance appraising under the frame of budget expenditure management.It is proved to be feasible introducing the system of budget performance appraising in the budget expenditure management, which will help to control expenditure quantity, will accomplish eflficiency and justice of expenditure relocation, will utilize budget source effectively, and finally achieve results on the sustainable base. Its basic frame contains three parts, which are decision appraising in budget arrangement, process appraising in budget implementation and result appraising in final accounts, respectively including appraising goals, index series, appraising model and report.The reform of budget expenditure management is a systematic project. So studying the operation of budget performance appraising system in budget expenditure management should study the combination of budget performance appraising and other reform measures. First, the combination of budget performance appraising andgovernment expenditure classification includes department classification subjects and integration of department performance goals, function classification subjects and integration of projects on the base of cost-performance analyzing report, economic quality classification subjects and integration of achievement index system. Second, budget performance appraising and integration of department's budget includes that scientific predicting the total amount of the expenditure according to the result of appraising, decomposing the quota according to the work process and confirming the performance standard to ensure department's budget to implement. The third, the combination of budget performance appraising and single account payment of the treasury can get by way of setting up application facing to performance goal, setting up examination comprehensive utilizing performance factors and setting up performance inspection after paying. Finally, the combination of budget performance appraising and budget accounting can begin with building up the government financial report.With the development of modern information technology, every measure of budget expenditure management reform should also be set up on the basis of strengthening the budget resource management and the project performance management, and should be combined with information system to form a diverse, interactive and integrated budget administrative system.
Keywords/Search Tags:New Public Management, Budget Expenditure Management, Budget Performance Appraising
PDF Full Text Request
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