The Research On The Reform Of The Performance Budgeting In X District Administration Of Work Safety

Performance budgeting is driven by final outcomes, taking performance evaluation as the core, it asked the government budgeting and performance are associated, then performance budgeting accords to the results of the distribution of funds. Performance budgeting emphasis on capital expenditures benefit, so as reducing the cost of government agencies in providing public goods, and improving the effectiveness of fiscal spending. So performance budgeting is welcomed and supported by the government. In the 1980’s the United States, Britain, Australia and New Zealand achieved success in performance budgeting reform. Then Canada, France, the Netherlands, Sweden and other European countries joined the wave of performance budgeting reform. Nowadays, performance budgeting has become a common practice of budget mode in the developed countries in the world.In the late 1990’s, China has been through a serious of budgeting management system reform, the government greatly enhanced the management level and control of local government effectively. But with the continuous deepening of the reform in budgeting, there have been some deep-seated problems, these problems not only restrict the sustainable and healthy development of government budgeting reform, also harm the public interests of the public. Therefore, our country has carried on the exploration of performance budgeting recently, and in the central and local provinces has carried out a large number of pilots, and achieved some remarkable results, such as improving the financial efficiency of funds, increasing budget transparency, achieving the whole process of budget oversight. But budgeting reform in basic administrative units is taking slow, and still need further progress. Basic administration of work safety system is an important sector, it relates to the safety of life and takes health and safety protection of economic development, so it worth to research how to effectively perform their functions and improve its capital efficiency. With the help of the theory of performance budgeting, this paper is trying to find a suitable reform way, and building performance indicator system in line with safety supervision functions. It’s meaningful to administration of work safety performing its functions and protecting people’s life and property safety. It’s also in response to the call of the new <Budget Law>, achieving the whole process of the budget of "performance".Firstly, the paper introduces the theory of performance budgeting, contacting the theory and performance budgeting. Secondly, it focuses on the contents of departmental budget and performance budgeting. Furthermore, the paper discusses the main operation departments and detailed operational processes of performance budgeting. Finally, this paper introduces the general situation of the function X district administration of work safety, and exists problems of current budgeting system. After the problem analysis, it implemented that performance budgeting in X district administration of work safety is the solution to the problem in the current budget. I hope this article could regulate the work of the administrative unit budget by the performance evaluation system, provide a reference for the depth reform of department budget and further promotion of performance budgeting.