Implementation Of Performance Budgeting Reform Of The Customs System

Our country since the late 1990s implement department budget since the reform, first put forward in 2003 budget wants be particular about performance sex principle, performance budgeting constitute the future for quite a long time deepening reform of department budget important topics. With the rapid development and the customs business the deepening of the reform of the financial system, the customs administrative cost per capita improve continuously. Meanwhile, customs budget hard gap long-term existence external audit supervision to the customs, continue to widen proposed budget implementation, more stringent requirements of money, the customs management performance assessment mechanism is missing, in the development of intensive customs aspect lags. Based on the current reform of department budget customs system, based on the present situation of the development of establishing and perfecting the customs performance evaluation mechanism in order to optimize the department budget, this paper discusses the thinking in customs system of implementing performance budgeting concrete ideas and working procedure, emphasizes the customs budget management, introduction of performance budgeting for reform of department budget has the vital role. Specific content as follows:The first chapter discusses problems was proposed and research situation of;The second chapter discusses the research of implementing performance budgeting based, and introduces the theory of foreign performance budgeting reform related experience;The third chapter discusses department budget since the reform and practice of the customs budget management present situation, this paper firstly analyzes the background of the budget reforms, second, introduces the main department budget reform progress;The fourth chapter discusses general problems in the current customs system budget reform;The fifth chapter in customs system proposed the idea of implementing performance budgeting, begin from reality analyzes the feasibility of customs implement performance budgeting and difficulties; Then it analyzes the customs implementing performance budgeting reform concrete steps and realization path;...