Research On China's Customs Performance Budget Reform

The healthy development of society and smooth operation of the government rely on the powerful guarantee of finance.And it is also dependent on the performance budget management system to achieve maximum efficiency for financial funds.As a national export-oriented economy gatekeeper,customs,levied a trillion tax for the state and cost billions of money annually.The high cost of taxation is at a high level.But under the circumstance that government tightens the belt over the tight days of the environmentand effectively strengthens the system construction,it is significant to establish the performance budget management science system.The formation of the performance budget management science system aims at maximizing the effectiveness of financial funds to protect the customs key business reform and the basic livelihood of the customs expenditure.This paper will introduce the theory of budget management,propose the advanced experience of OECD national performance budget,analyze the current problems and situation of financial work in customs,and study the feasible way of customs performance budget reform through system construction,evaluation system construction and informatization construction.The first chapter introduces the background and significance of the topic,the summary of domestic and overseas research,the idea of,the framework and the main innovation of our research.The second chapter as theoretical basis of performance budget,puts forward the basic theory of budget and budget performance evaluation.The third chapter analyzes the current situation of the customs budget management system,and raises the main problems of the reform of China's customs budget management system.The fourth chapter introduces the experience of OECD countries' performance budget reform,and elaborates the contents,characteristics and experience of OECD budget reform.The fifth chapter analyzes the actual situation,working goal and working ideas of customs performance budget reform.