Research On Performance-Based Reform Of Departmental Budget

In 1994 our country finance and taxation organizational reform, the expenditure demand expanded continually, the fiscal revenue and expenditure contradictory has not been effectively resolved. At the same time, the question about extravagant fiscal funds and the lower expenditure efficiency becomes the focal point. For this reason our country carried on the budget management system reform, carried out the departmental budget gradually. After several year endeavor, the departmental budget reform has made the remarkable progress, but in our country departmental budget's establishment and perfect process, still exists gradually many urgently awaits to be solved and the consummation problem. Performance-based reform of departmental budgeting adds performance concept to the budget reform. The achievements management is one of departmental budget deep reform effective tools.First of all, the article expounds the theory of public goods, public choice theory, principal - agent theory, new public management theory to find a theoretical support for Performance-based reform of departmental budgeting. Then, the article details the performance-based reform of departmental budgeting relevant elements and the budget reform process in Western developed countries. Then, for a comprehensive analysis of China's current lack of performance of departmental budgets, the article from the budget preparation, implementation, monitoring all aspects of starting, it exists in all aspects of the performance of the specific content of less than a detailed analysis. At the departmental budgeting aspect of the preparation of objectives, subject, content and methods are the presence of varying degrees of lack of performance. In the monitoring part of the People's Congress approved the budget monitoring, financial performance monitoring, performance auditing, and other professional and ineffective oversight, affecting the reform of departmental budgeting process.Based on these studies, the article gives the conclusion of Performance-based reform of departmental budgeting in the final. Performance-based perspective of China's reform of departmental budgeting is a gradual process, first of all the technology first, and then the system perfect. Techniques include the following aspects: the establishment of performance objectives and building a performance indicator system, the introduction of accrual accounting methods, to build a comprehensive performance evaluation mechanism to learn from the advanced western ways of enhancing the electronic information technology infrastructure. In the system construction, the main is a complete legal system, strengthen personnel training and strengthening professional supervision, improving the public oversight. In short, whether it is to speed up reform of the system, or to seek technical support, the most important to grasp the idea of performance, and only captured the essence of the performance can be more flexible use, and truly find our realistic approach.