Research On Performance Management Of The Project Budget Of Customs

In recent years,China's budget performance management has made significant progress.With the optimization of all work,the achievement is obvious,evidenced by the performance idea deep into people's heart,performance goal being more scientific,performance monitoring means varied and the combination of performance evaluation result and budgeting.As the top priority of the departmental budget performance management,performance management of budget project still has all kinds of problems in practical use,such as budget performance establishment,budget enforcement,performance appraisal,performance feedback,etc.And the application of performance evaluation of budget project is inadequate.The thesis will analyze the characteristics on the development of budget performance management in western countries like America and Australia,learning from their merits while reflecting on our demerits.We will have a profound and thorough reflection on the appearance of the related problems during management,including the need of further improvement of execution environment of the project budget,the segmentation between program budgeting and execution process and the defective of the appraisal system,etc.Based on the project budget and the performance management theory while combining the reality of customs work and the current situation of customs projects in budget performance management.A proposal is made for the perfection of the performance management of budget project on systems,structure,and information mediums and so on.First of all,institutional construction is key.We should strengthen the multi-ability of project budget,sort out different projects and enhance its management,make plans in line with policies,and build project library.Secondly,on the institutional organization,we should build the three-level management framework about the performance management of budget project of Customs,clarify rights and liabilities and optimize the budget process.Furthermore,promote dynamic monitoring of budget project by means of information mediums so as to improve risk prevention and control in the field where there is no law enforcement.We should build up the accountability mechanism,advance budget openness,maintain the rigorousness of budget in order to boost the efficiency of the performance management of budget project.In the end,we take the strategies taken by G district Customs on implementing performance management of budget project as an example to illustrate the method and direction to propel the management in practical work,which can serve as an impetus to boost the advancement of departmental budget reform,help put the capital in the right place and make the most of it,and guarantee a steady development for the Customs.