Research On Problems And Countermeasures Of Performance Management Of Local Government Budget In Grassroots

Currently, the balance of the scale of public finances at all levels of government continues to expand, but due to low efficiency of public budgetary and other reasons, the revenue and expenditure contradictions become more prominent. Budget Performance Management made positive progress, while subject to system concepts, technology and other factors, our budget performance management is still in its infancy, has yet to play in improving the financial performance of the role of the use of funds. Therefore, the strengthening budgetary performance management, improve the government budget management level, the use of funds for improving financial performance, ease the contradiction between fiscal revenue and expenditure, and promote economic and social undertakings have sustained and healthy development of great significance.Full paper is divided into five portions:Chapter1:Introduction.This part introduces the background, the significance of the selected topic, introduced the main content of the research method and framework, train of thought and research, explains the innovation and insufficient.Chapter2:The definition of related concepts and theoretical basis. This part mainly introduces the meaning of the performance budget,public finance, expenditure performance evaluation and performance budget management, expounds the theoretical basis related to performance management of public finance budget.Chapter3:Procedure and method of our financial performance management budget.This part puts forward the organization leadership and the basic content of our financial performance management budget, the basic framework of public budget performance evaluation system from the aspects of the program, evaluation methods and the index system, for the current problems the next chapter analyzes Chang’an District’s foundation.Chapter4:Analysis of current situation of performance management of our budget problems and causes in Chang’an District as an example. Introduces general situation of Chang’an District and Chang’an District in the past three years of budget balance.On the basis of in-depth investigation of Chang’an District public budget performance management of the current situation, analysis Chang’an budget performance management practices effectiveness, and finally a detailed analysis of the main problems and reasons exist.Chapter5:Chang’an2013budget performance evaluation case-even the word ring Chang’an Green Park overpass project. This section will be applied to specific project performance evaluation theory of practice, introduced Chang’an Green Park Cross Ring overpass project overview, explaining the project evaluation system and score calculation, explained the purpose of project evaluation, content and procedures. From the target completion, benefits, organizational management, financial management and other indicators start, specific evaluation projects, and gives the overall project evaluation. Finally, analysis of project issues exist and the reasons given in the evaluation of targeted advice and recommendations.Chapter6:countermeasures and suggestions to improve Chang’an budget performance management. The section from the budget performance management rules and regulations, the indicator framework to establish and promote the whole process of performance management, and strengthen the results apply, step up publicity efforts to enhance the level of business put forward six suggestions and measures.Xi’An City,Chang’an district started from2012, attempted performance budget management, has made some interesting research and promotion experience, while this paper through the study of Chang’an budget performance management practices, but also study the performance of proposed measures to further strengthen the budget management, including the strengthening of rules and regulations; strengthen the performance evaluation results of the application; establish and improve the performance evaluation system; increase the budget performance management training and intensity.