The Research Of Performance Publicfinance Budget Management

The reform of Performance Budget management is not only a kind of budget management and budget idea innovation, but also a change of government management mode to service type government. Public finance budget performance management is a guide for government to effectively reduce the administrative cost and to raise the modern budget management method and high efficiency in the use of public funds. It is based on the new public management theory. Public finance budget of the government can be reflected through the performance index quantifications. Its core is to emphasize the budget management should focus on “results oriented”, instead of to control spending as the focus of the budget management pattern of the past. With the deepening of the reform of budget management, the theory research and the practice exploration performance budget management has become an important topic of budget reform.At present, there are many local governments have begun the exploration practice of performance budget reform and have made some successful experience in real work. Yangpu District Government, as an old industrial city of Shanghai, has attracted attention of a large number of people in the transformation and development. But with the deepening of reform, Yangpu Government has also encountered a bottleneck in the development of. To break the bottleneck of the development, some effective reform measures should be made such as further promotion of the government administrative reform, exploration of the public budget reform, and improvement of the quality of government performance of public products and services. This paper mainly focus on Yangpu District Pingliang Road Subdistrict Office, as an example, to research how to actively promote the reform of PB management work. The purpose is to improve the PB of Pingliang Road Subdistrict Office in order to catch up with the Yangpu Government performance budget management work. This paper is mainly on the basis of the new public management theory, by analyzing the theoretical basis of budget performance management of public choice theory and the principal-agent theory. In order to analyze of the current status of budget management of Ping Liang Road Subdistrict Office and to put forward the corresponding policy recommendations on the implementation of performance budget management in the future, this paper uses Pudong New Area and Australia as examples to summarize their successful experience.Pingliang Road Subdistrict Office can improve the ability of performance budget management from five aspects: one is to improve the whole performance culture concept and to establish the concept of performance; two is to strengthen the project management, in order to save the budget funds in the way of integration of the whole community resources; three is to establish the project budget performance and effective management measures in order to evaluate the performance; four is to broaden public participation in the budget performance management channels; the five is to strengthen the related staff training. Throng the above measures, Pingliang Road Subdistrict Office can use the public budget more effectively and provide more and better public services and products for the community.