The Research And Practice On Budget Performance Management Of Shandong Province

Budget performance management takes a significant part in the governmental performance management and it contributes to the scientificity and refining of fiscal management. Since the 1970 s, many countries including the United State and Britain vigorously promoted governmental performance management and reformed budget performance in response to the situation of economic globalization, technology information and the fierce international competition. These policies, which raised the use efficiency of public fund and improved government performance, became the tendency of financial reforming and were adopted by other countries.The concept of performance management was introduced to China and widely accepted since 2000. In 2003, the Third Plenary Session of the 16 th CPC Central Committee put forward the policy of “establishing the budgetary performance appraisal system”, which indicated the direction of the budget system reforming. Budget performance is highly valued by governments at all levels afterwards and the pilot projects developed rapidly throughout the country, and budget performance appraisal system with a Chinese characteristic was initially established. Since the pilot project with specific fund performance appraisal of Shandong started in 2008, financial sectors of all levels expanded the pilot scope of performance appraisal from specific fund performance appraisal, with the policy frame of “from easy to difficult, from one point to whole surface, promoting steadily”, and facilitated the budget performance management of the entire process. After years of research and practical exploration, budget performance management got a further development and made some achievements. However, budget performance management of Shandong is still in its infancy stage on many respects such as development concept, the method of performance appraisal and the application of appraisal result. There is still a big gap on the level of performance management between Shandong and some advanced regions. Therefore, with the actual situation of Shandong budget performance management, the literature summarizes the success experience of external countries and internal regions, such as America, England, Australia, Guangdong Province and Zhejiang Province, this article also set forth specific measure about how to enhance the budget performance management, aiming at raising the overall level of budget performance management in Shandong. At last, the literature takes the specific fund of agricultural technology promotion for example, states the whole process and summarizes the experience of the specific fund management in the following 4 dimensions: the management of performance target, the monitoring of performance operation, the promotion of performance appraisal, and the application of performance appraisal result, and also provides methods to carry out the whole process of budget performance management for the next step in Shandong Province.