The Present Situation Of Hebei Performance Budget Management And Countermeasure Research

As the social development, the management of government related notion is grow and change constantly. The reform of the budget become the focus of the countries. Performance Budgeting is at the center of budget reform in the western countries as well as in China, and also a difficult problem. It is a kind of innovate in budget methodology. It is base the government budget on measurable performance. Playing with the allocation of budgeting resources associated with the government performance. Lay stress on the result, responsibility and efficiency, improve the effectiveness of fiscal expenditure.The budget reform in China began with the evaluation to financial expenditure. On the start, China was relative late.We established the evaluation system in 1998, began to make afterward investment project evaluation. This was not a real budget performance However performance budget related ideas introduced to China until 2002.From then on special evaluation performance organizations were set up in Guangdong?Zhejiang. started research on some expenditure. After that, our government deepen the reform of the budget planning system to make execution mechanism perfectly, to enhance supervision of audit, to establish performance evaluation system. In 2006,Central government proposed to explore scientific performance evaluation system through the performance evaluation. All these measures laid the foundation of the reform of performance budget.In the Third Plenary Session of the 18 th CPC Central Committee report points out, Finance is the basis and central pillar in state governance,“efficiency improve” is vital to optimize the structure of financial expenditures Budget system reformation stands first in the Three Reformation., ensure budgeting is Comprehensively regulated and unified transparent. For the implementation of the central and provincial reform requirements the Department of Finance of Hebei Province launched guiding Thoughts of“ Reform as the key, performance oriented, scientific and standardized, good governance and promising ”, Clearly put forward to establish a performance oriented new mechanism of budget management. Normative performance budget is key, comprehensively deepen and strengthen the reform of fiscal and tax system to accelerate reform and innovation in Hebei province. It is of great significance.The paper focus on the current reform of Hebei Province, base on the examination of its practice of performance budget, bring forward some ideas and proposals for the performance reform. This paper sum up useful experiences from the perform and reform of Hebei Province, to provide helpful inspiration to other provinces.The article is divided in six parts. the first parts is introductory paragraph.On the bases of explaining the Management status of Hebei province performance budgeting management. puts forward research background and significance of this paper, introduces budget management research status at home and abroad, points out the research methods,the innovative point as well as the defects. The second parts is theoretical analysis parts, introduces what is the performance budgeting, and the characteristics of the performance budget, the mode and the concept of the system. There are three major opinions : New Public Management Theory thinks that the government should be guided by customer or market, strengthen the budget performance, establish performance evaluation system; Principal-agent theory emphasizes the goal orientation, take the principal-agent relationship as the research object,discuss the principal(public) in what way to effective incentive agent(the government) to achieve maximum performance objectives. Public goods theory thinks that every social member can gain benefit from public product service and consumer while undertaking corresponding costs,so the constraints and management of the government costs must be performed The third parts analyzes the current situation of Hebei Province performance. On the basis of respectively introducing the budget performance developing status of cities and counties in hebei, affirm its achievements, identify the problematic areas, analyze the formation reason, and points out five problems must be solved in urgent in Hebei performance budgeting management,That is: lack of understanding, different interest in conflict, lag of valuation method, lack of mass foundation, and the using limitations.The fourth part summarize the practical experience of the performance budget reform at home key selected Guangdong, Zhejiang, Shanghai and abroad key selected the United States,the Australia,France and South Korea, conclude the beneficial enlightenment for hebei province budget performance management reform. The concrete measures of optimizing for Hebei Province performance budgeting bring out in the paper the fifth: the first is to establish a standard budget performance management structure; the second is to carry out a full cycle project management budget; the third is to reform the mode of preparing department budget; The fourth is to reform monitoring mode of budget performance; the fifth is to improve financial supervision and evaluation mechanism. Through the above measures, set up efficient and transparent government, provide a powerful guarantee for the construction of “three Hebei” with the common goal of improve the efficient use of public funds, unity of thinking, effective coordination of department, solid job foundation, Strengthen the propaganda and training, promote the reform of performance budgeting management and government performance management.