Research On The Deepening Of The Management Budget Of The Government Performance In China

The party and the country attached great importance to the budget performance management work, since the Third Plenary Session of the Sixteenth Party, repeatedly referred to the development budget performance management, especially the Communist Party of China to the Third Plenary Session of the eighteenth further stressed that to deepen the reform of financial system, the establishment of a modem financial system, improve the budget management system. The establishment of a modern financial system is an important strategic thought of the Communist Party of China and the Chinese government, the modern government budget system is the basis of modern financial system, deepen the management of government budget is conducive to the establishment of the government budget management system complete, standardized, transparent and efficient; finance is the basis of national administration and an important pillar of the government budget performance management as a part of modern finance, plays an important role in the expression of national governance ability.The government budget performance management as the budget management mode, the results oriented, so how to construct the system of performance management in the government budget, the efficiency of the use of fiscal funds raised, as less capital investment for more and better products and services for the public, have attracted wide attention from all sectors of society, a hot issue in the theoretical circles, also become hard the direction of the establishment of a modern financial system. Deepen the performance management of the government budget, from the management philosophy, to the concept of performance management to carry out budget management; from the financial point of view, the government should change the concept of financial management, attention from reasonable to focus on results; from the national governance capability, finance is the basis of National Administration and an important pillar of the government financial capacity increase will promote to improve the ability of national governance. For the budget reformn China is currently speaking, the establishment of performance budget system is a long-term goal China budget reform. In practice, to achieve the long-term goals to the short-term goal is to deepen the completion of performance management of government budget. The establishment of performance budgeting system requirement of carrying out the budget performance management idea in each link of budget management, all aspects of transformation of existing performance management with perfonnance budget reform.In this paper, the problem of how to deepen the management of government budget performance in China are discussed, firstly with the public choice theory and new institutional economics, agency and enterprise management theory, from the theoretical analysis of the causes and significance of deepening of government performance management. Then summarizes the practice and experience of performance management reform of budget developed in China, through the central government representative documents, and explore the representative of local government performance management reform, summarizes the achievements, analyzes the reasons, and provides a basis for the later deepen government budget performance management. Second, learn from foreign experience, a member of the OECD has good effect in the development of performance reform, the research on American and British government performance budgeting, two documents of the US government promulgated in 1993, the United States will performance budget evaluation is divided into four levels, to evaluate the hierarchical, the British government will launch the performance budget into the five process, the experience of the two countries are to expand the perspective deepens the performance management of government budget. Answer how to deepen the performance management of government budget problems the last link from the angle and the angle of the main body behavior, thinking from the link of performance management, will be added to the budget management is the overall idea, put forward a main problems to be solved for each link, then search for solutions is to deepen the method of our budget performance management, thinking from the behavior perspective, mainly analysis from the behavior responsibility perspective, how to play the main responsibility is the solution to the problem, since the subject has the responsibility, to test whether the real job, must have the accountability mechanism, from the two angles to give the deepening of performance management of the government budget policy recommendations, and then put forward the phase matching and the policy suggestions from these two angles comprehensive measures, discusses the questions need to be answered. Deepen the reform of government performance budgeting management, promote budget reforms, further promote the reform of the fiscal, is our ultimate goal.