Discussion On The Project Expenditure Budget Performance Management Of Government Departments

Establishing budge performance evaluation system for our government was proposed in the third plenary session of 16 th CPC Central Committee.Since then,the performance management idea is used for the budget management in China,and budget performance management system with Chinese characteristics is gradually established in the past decades.Budget performance management,vigorously promoted by the Ministry of Finance and the provincial government,is an important component of the government performance management,and it is also an important content of scientific and fine management.It is very important for the government to improve the budget management,optimize the distribution of financial resources,enhance the use benefit of public funds and to improve the quality of public goods and public service.In recent years,the research of budget performance management mainly focuses on national macro budget performance evaluation in our country.However,with the development of budget management in our country,project budget management system has been continuously improved,and the research of budget performance manage of departmental project expenditure has also been gradually developed.This article takes the forestry department of X province as the research object.Firstly,the necessity,basic work and progress of implementation of project expenditure budget performance management in forestry department of X province were introduced simply.Then,the problems and its reasons of project expenditure budget management in the budget preparation,execution and supervision were analyzed.Subsequently,budget performance manage of departmental project expenditure in three western developed countries were introduced,and the successful experiences about budget performance manage of departmental project expenditure were summarized for the sake of providing reference for our country.Finally,the countermeasures,improving the project expenditure budget performance management about the forestry department of X province,were presented.In order to implement the budget performance management and performance evaluation,we should change the concepts and establish the performance culture firstly.At present,budget performance management is still relatively backward due to the restriction of financial management level and non-financial conditions.Nevertheless,the advanced management concepts,such as “emphasizing the responsibility and efficiency of expenditure,spending will efficiencies,invalid must accountability”,andthe management method based on expenditure performance evaluation is employed during the budget management practice in our country.It is hoped that this article,taking the forestry department project of X province as an example,can provide some reference for the further developments of budget performance management practice in our country.