The Research Of Customs Performance Budget In The Horizon Of New Public Management Theory

Since 2000, the Ministry of Finance have put a number of reform into practice, such as Separation of income and expenditure, the department budget, unified treasury receipt and payment system as well as governmental procurement. After several years of efforts, a more significant result was obtained, but several issues still don't be settled such as the highly growth and waste of government administrative costs. The reason may be related to the budget system reform which was never related to the outcome of budget allocation and expenditure of the performance. The problem, the government financial benefits, gradually begun to attract widespread attention, the main objective of the piece is supposed improve efficiency of financial management. At this point, the new public management theory which have been put into practice in Western countries, begun to be attention. This theory takes the theory, method and technique of enterprise management into public management, to the most economical means, spend the least money, provide a better service. It is a performance-based, results-oriented budget management.General Administration of Customs is the agency directly under the State Council attached to the relationship between the restrictions from the administrative division, the source of funding is the central financial allocations, budget management system followed by changes of the central. Customs budget reform is one of the microcosm of the national financial system reform. On the other hand, as a department, Customs budget management is simpler than the local government. Chosen Customs as the entry of performance budget research, have more clear and intuitive advantages. Shanghai Customs is at the top of nationwide Customs both in workload or in tax income, the data from Shanghai Customs has strong representation and convincing, so it become to be the main source of data in this thesis. This thesis is in the background of new public management theory, systematically introduces the process and origins of Customs budget reform, introduces the link parts, operating mode, basic expenditures and project expenditure principles and methods of Customs budget system. Approved by the empirical analysis , data comparison or the other methods, tell the problems of current customs budget management system. At the same time, objectively analysis the difficulties if implement performance budget at this stage will face. The research will focus on the need for the establishment of the performance budget, the ideas and principles of establishing. Last the research will around how to establish the system of Customs performance budget evaluation factors, the methods could be used to evaluate the use of financial funds, and the supporting environment need to be improved.