The Optimal Design And Implementation Strategy Of Budget Performance Management Of Henan Province

In the early 1980 s, the budget performance management became the inevitable choice of governments when the economy was in trouble and the system was difficult to implement. With the deepening of the reform of the fiscal and taxation system,budget performance management has become a more important position. The Promoting financial performance management is not only a change of financial management methods, but also a new means of financial management, to straighten out the financial management system and promote the establishment of a modern financial system has a positive effect. Under the impetus of the Ministry of Finance,budget performance management throughout the country have to see the pilot show.In Henan Province, the budget performance management work to promote a little late. But in recent years, Some positive exploration have done on system improvement and process construction. This article summed up the status of Henan budget performance management, analyzed the main problems and the reasons. On the basis of these, this article optimal designs the budget performance management of Henan Province from the organizational structure, process design, evaluation criteria.In order to make the management system optimization design can be implemented,the implementation strategy is also be made.Finally, the article takes the subsidy funds of basic public health service as an example. It shows the processes of budget performance management, experience and shortcomings of Henan Province.The paper provides methods of oversight embedding specific business processes,mode and business process of agency participating. In the case of basic public health fund performance management, the performance indicator design provides reference for other types of performance indicators design, and also provides a example for the research of performance index.