Study Of The Performance Budget Reform In Dongying District

As the reform of public finance system, performance budget will be the concept of market economy through the budget management work, its main goal is through the design of a series of budget system and system, improve the efficiency of public finance expenditure. Many domestic and foreign regions of the implementation of performance budgeting has achieved remarkable results,the superiority of performance budgeting has shown. With "the introduction of performance" concept, in theory, enrich the connotation of public expenditure efficiency, expand the extension of the traditional theory of public sector economics; in practice, advocated "results oriented", the public expenditure performance is explored, leading the government budget reform since 80's of last century.The understanding of performance budget based on theory and practice, this paper takes it as the research direction. Hope that through the in-depth study on the theory and practice of performance budget management, in order to provide the reform of deepening the reform of public finance system, and through a series of budget management process reengineering, implementation of the programme of effective budget management reform is the implementation of the District of Dongying.First of all, starting from the basic theory of performance budget, to Dongying district government budget system for target practice, analytical performance budget reform cues from the abstract theory of motivation, analysis of Dongying district performance budget reform, to conduct a comprehensive assessment of the basic condition of reform. Secondly, on the basis of the domestic and international performance budget management practice, the reform of the performance budget goal setting in Dongying District, build the basic path to promote the reform of science, and in accordance with the budget preparation,control, report and evaluation of process performance of the reconstruction of the existing budget system, to construct a scientific, complete, system of performance budgeting framework effective. Finally, the trend and direction of the reform of the performance budget, to analyze the difficulties and problems faced in the reform, puts forward relevant proposals for reform.