A Study On Reform Of Performance Budget In Hebei Province

"The Decision of the CPC Central Committee on Several Important Issues of Comprehensively Deepening Reform" in 2013 for consideration by the Third Plenary Session of the Eighteenth deepen the reform of fiscal and tax system done for the overall deployment, to "improve related legislation, ascertain government bodies’ responsibilities, reform the taxation system, stabilize tax burden, ensure budgeting is transparent and efficiency improved, establish the modern finance institution, to developing the central and local initiatives, to improve the budget management system, improve the tax policy, the establishment of powers and expenditure responsibilities to adapt to the system ", which can be found in Budget Management Reform has become a highlight of China’s taxation system. Since 2002, the beginning of budget management in Hebei Province, Hebei budget management appeared to strengthen the effectiveness of expenditure norms aptitude emphasis on expenditure trends in transition, especially in the 2014”New Budget Law” introduced the background, through the concerted efforts of various departments in Hebei Province, the whole process of forming a new mechanism for budget management performance, which is “budgeting objective has been targeted, execution has been monitored, completed budget has been evaluated, and the evaluation results with feedback, the application of the evaluation results with feedback”.Performance Budget Management Reform in Hebei Province to fully implement both the central budget management reform spirit deployment, but also the traditional budget performance management of systemic transformation of innovation, strengthening highlighted the performance budgeting concepts and the whole process of budget performance management model, in theory and practice has practical relevance, but also a modest advance. In this paper, the title is “A study on reform of Performance Budget in Hebei Province”, analyzes the theoretical basis for the implementation of performance budgeting reforms in Hebei Province, under the premise of the performance budgeting reform practice in Hebei Province and summarized the main problems, and learn experience and performance management practices from developed countries and domestic advanced revelation provinces, finally thoughts and suggestions put forward in the future to promote the rationalization of Hebei performance budget reform goals and direction, to solve the contradictions between the Hebei governments, improve the efficiency of expenditure of funds, achieve the purpose of saving expenses, the ultimate realization of service-oriented, inexpensive type of build-efficient government.