The Practice Of Shanghai Minhang District Finance Budget Reform

As the core of the new public management movement component, performance budgeting reform in finance for the government to improve fiscal expenditure efficiency, has played an important role in promoting, exploration and practice in the western developed countries to be confirmed, the budget reform in China will also be performance budget in order to set long-term goals and direction of development. After more than ten years of exploration, many local governments in China to carry out the beneficial practice in the reform of public sector performance budget become the primary agent, but also exposed, is in the period of economic transition in China, the implementation of performance budgeting process is still to solve many practical obstacles. Therefore, has the important theory value and practical significance for the study of the performance budget reform practice and method.In this paper, starting from the theory of public budget, performance budget theory foundation, through to the performance budget reform in the public sector in the development process of the western developed countries and our country to study the performance budget reform in the public sector, and emphasizes on the analysis of Shanghai city Minhang district this excellent practice case, unfolding system from the perspective of performance budget management system was formed and implemented, the budget reform mode of Minhang district performance, analysis results and prospects of performance budgeting reform in Minhang district. Comparative study on the full application method and case study method, hope to provide some useful comments and suggestions for the implementation of the performance budget reform of public sector in China, as the deepening of China’s budget system reform to provide target mode and path, so as to advance the progress of our performance budget reform. This paper is divided into8chapters, the first chapter is the introduction; the second chapter is the public sector performance budget overview; the third chapter is the practice of performance budget reform in the public sector in China; the fourth chapter is the performance budget reform of Minhang district public sector background and ideas; the fifth chapter is the establishment of Minhang district public department performance budget; sixth chapter for the performance evaluation of budget of Minhang district public sector; the implementation effect performance budgeting reform in the seventh chapter of Minhang district public sector and improve the idea; the eighth chapter conclusion and prospect.The public sector to carry out the performance budget reform, the ultimate goal is not the budget reform, but is the only way which must be passed, Shanghai City, Minhang district from the beginning of2005, launched the performance budget reform attempts, obtained the effective experience in budget preparation and evaluation, and these experiences are worthy of research and extension, at the same time this paper the practice in Minhang district, but also find further ways to strengthen the performance budget reform is to strengthen the application of performance evaluation results; increase the intensity of budget performance management training; establish and improve the performance index system; gradually improve the informationization level of performance budget management; accelerating the development of performance management personnel and institutions.