Study On The Difficulties And Countermeasures Of The Reform Of Performance Budget Management In Hebei

Performance budgeting management covers the whole process of budget establishment,execution and supervision,the whole process is based on the performance of the budget management mode.Promote the reform of performance budgeting management is a public principal-agent theory,public choice theory and new public management theory in the concrete practice and application in the field of budget management,to improve the level of budget management and promote government governance system modernization has important practical significance.The 2014 revision of the "budget law" for the first time,emphasis on "budgeting,budget expenditure performance evaluation result as the previous year to the budgeting is one of the important basis for" at all levels,thus in the form of law clear the budget balance of performance budgeting management requirements.In July 2014,Hebei people's government awarded "opinions on deepening the reform of performance budgeting management"(Hebei [2014] No.76),for "the all-round performance budget reform,speed up the whole process of performance budget management mechanism".In Hebei province since 2014,a series of measures to promote the reform of performance budget management,budget management in establishing and perfecting the performance structure,set up index system of performance budget targets,construction of performance budgeting management operation mechanism and implement classification performance budget management,implementation of performance budgeting process,and implement the reform of the audit mode of full cycle project budget management made great progress and achievements.Hebei performance budget management reform,however,there are still some problems,the main performance: one is the budget performance evaluation system is not perfect,high quality of the performance evaluation is not enough;The second is the performance evaluation result application is insufficient;Three is the checks and balances the imperfection of the supervision mechanism construction;Four is the performance budget management information system construction to strengthen;Fifth,organization and team construction does not reach the designated position;Six is cash accounting affect the effectiveness of performance budget management reform.Main restricted factors of performance budget management reform in Hebei province for the "five" : one is the perfect budget performance evaluation system to build very difficult;Second,unclear orientation of government functions,performance budget management reform is difficult to implement;Three is mechanism and incentive mechanism,influence innovation of performance budget management;Four is performance measurement and budget due to a lack of mature technology to meet the balance;five it is not a sound legal system,it is difficult to guarantee the smooth implementation of performance budgeting management reform.Promote the reform of performance budgeting management in Hebei province needs to draw lessons from the experience at home and abroad.The western developed countries performance budget management to our enlightenment is:conceptual change is the premise of implementing performance budgeting reform practice;Accountability and transparency is the core of the performance budget reform;Implement the dual budget,to ensure that the performance budgeting can use of resources;Under the technical support of quantification information is an important support of implementing performance budgeting reform;Leadership support and legislation level of security is the important condition of performance budgeting reform smoothly.Zhejiang,Guangdong and Giangsu provinces of performance budgeting management reform progress quickly,the reform of these provinces common experience include:establishing more perfect performance evaluation and management framework;Steady progress was made in the performance evaluation work,and gradually from the budget performance evaluation to focus on performance budget management;Give more autonomous management department manager;Strengthen the cooperation and support government departments;To strengthen the construction of performance evaluation of information.Aimed at the problems existing in the reform of performance budgeting management in Hebei province and the difficulty,and experience both at home and abroad for reference,the next step of performance budgeting management in Hebei province reform should grasp the following points: one is the reasonable design of performance evaluation indicators,guarantee performance index system of scientific,practical and standardized design;Secondly it is standard performance evaluation methods,strengthen the performance budget management the evaluation results of public and application;Thirdly it is to improve the performance budget management supervision system;Fourthly using mechanism of information establish effective performance,guarantee the independence of the recorded information department and information collection and sex;Five is based on the training and cooperating with colleges and universities,to improve the quality of the budget professionals;Six is the timely introduction of accrual basis accounting system;Seven is to increase publicity of performance budget management concept and strengthening the construction of performance budgeting management legalization;Eight is to clear the government responsibility,reasonable performance goals.