Binzhou City Public Finance Performance Management Research

Since 18th National Congress of the Communist Party of China,the party and government have been proposing to build a transparent government,and claiming to put the power into the cage of system.On the one hand,under the circumstances of ruling the country by law,he public opinion begins to pay more attention to this part of financial fund.On the other hand,with the public of "budget law",the new reform of finance and taxation,the management of financial spending performance has been pushed into a new level and the law defines specific provisions.The finance ministry has been enhancing the management of the performance since 2003 and put forward to establish the whole-process budget performance management system in 2011.As one of the top provinces in financial revenue,Shandong province started its public financial performance management relatively later and was far behind the most advanced districts in the nationwide,such as Guangdong,Shanghai,etc.The finance department of Shandong province started to implement its public financial performance management in 2014 by establishing the performance department and by publishing a series of policy documents,which elevated this year to "the year of performance management".As one of the leading cities in starting this work in Shandong province,Binzhou city has paid amounts of efforts and has achieved significant progress.In this paper,we firstly summarized and demonstrated the basic definitions,theories,and correlative researches in performance management both in China and abroad.Secondly,we took one of the key performance evaluation programs in Binzhou city as a case study,and made comprehensive analysis in its merits and demerits.Last,we proposed some detailed suggestions to improve the public financial performance management in Binzhou city,by learning the experience of western countries in this field.