Research On The Problems And Strategy Of Performance Budget In The Application Of China’s Customs System

The budget system reflects the political system, administrative management system and economic system of a country, and also the foundation of the national financial management system. As an important part of government performance management, Performance budget management is a kind of expenditure results oriented budget management mode. It emphasizes the budget outputs and outcomes in the whole process of budget preparation, implementation, monitoring, so as to promote the government to minimize the expenditure and provide much more and much better service facilities and public product to the public.China implemented the new budget law in January 1,2015. It put forward the performance management of public budget revenue and expenditure in China in the first time in the form of law and it provides a legal basis for the traditional budget system to transform to performance budgeting Budget. The customs is an important national tax authorities and faces with many difficulties and problems in the transformation and innovation of the reality of the performance budget. Based on the functions and characteristics of the customs, This paper analyzed the application problems of performance budget in the customs and put forward solutions and strategy to further improve the functions of the customs in the development of national economy.