Government Budget Performance Management Reform

With the continuously deepening of the reform of budget management, the public finance system becomes maturing, the idea of the budget management changes from the "assigned" to "manage ". Budget management not only gradually gets rid of the revenue control mode under a simple allocation of public resources, but through strengthening the performance management of the budget to gradually improves the efficiency of resources. Since public financial resources have scarcities, the public demand, especially demand for the expanding livelihood expenditure is growing, making the increasingly sharp contradiction between the two.The government budget performance management is a kind of result-oriented budget management, which is a new pattern after the acts of the department budget in our country, government procurement, treasury collection and payment, revenue and expenditure classification reform, fiscal reform in the field.etc. How to build a scientific system of budget performance management system to improve the efficiency in using fiscal fund, and as little as possible funding for providing more and better public products and services, has been gradually concentrated by the social from all walks of life, and become a hot problem of current financial theory research, it is also the new direction of the China’s financial system reform.As to the discussion of China’s government budget performance management reform, this paper follows the previous ideas and focus on the government budget performance management reform in Anhui province, and the achievements of the progress of the existing problems and shortcomings for detailed analysis on the basis of the practical research in the mainly OECD countries such as American, Britain, Australia and Canada government budget performance management reform. Combining with practice and experience of the reform of government budget performance management, this paper discusses the reform practice in our country in the later from the angle of the combination of qualitative and quantitative analysis. That is, to build a "budget targeting, monitoring, evaluation, feedbacks and applications"-the whole process of budget performance management mechanism. It is necessary to negotiate the budget performance management with the budget establishment, execution and supervision. Efforts should be taken to improve China’s financial resources efficiency and promote the further development of government budget performance management reform.