Research On The Reform Of Performance Budget From The Perspective Of Medium-Term

In the third Plenary Session of the 18th CPC Central Committee,the finance was defined as"the foundation and important pillar of state governance" and the"system guarantee for the realization of national long-term stability",and deterimined the important position.The subsequent introduction of the national"13th Five-Year plan" pointed out that in 2020 basically to establish a modern financial system.The core of modern financial system is to establish modern budget management system,modern tax system and modern intergovernmental fiscal relationship.As the primary task of modern financial management system,budget management system reform is related to the modernization of national financial management and the promotion of national credibility,The party's nineteen reports clearly pointed out that "comprehensively promote the budget performance management",marking the budget performance management has become the key content to accelerate the establishment of modern financial system.Since the founding of new China,China's reform will focus on adjusting and improving the relationship between the central and local finance,the budget management system reform in China has been stagnant,the budget law is poor,binding is not strong,"a pen" budget,non-standard budget adjustments have occurred.At the end of last century,our country launched a top-down budget management reform,reform of department budget,treasury centralized payment system reform,two lines of revenue and expenditure reform,comprehensive budget management reform,standardize the financial management process,improve financial management performance.In 2011,the Ministry of Finance held the first national budget performance management conference in Kunming,which marked the formal launch of budget performance management reform in China,and gradually formed a "five in all",budget management mechanism,thus effectively improving the use efficiency of financial funds.In 2013,the third Plenary Session of the 18th Central Committee of the CPC through the decision of the CPC Central Committee on deepening reform of the overall number of major issues,and clearly pointed out that the implementation of multi-year balanced budget,in January 2015,the State Council issued the guidance to implement the medium-term fiscal plan,from the year to medium budget reform,put the medium-term concept into the budget management,break through the annual budget "year" principle,implement the overall strategic planning of countries in the performance budget target systoem,focuse on the government budget expenditure arrangement and rational macro.At present,in our country budget management,there is a phenomenon that budget decision-making is out of expenditure policy,and budget decision is out of planning,the financial fund is difficult to realize the orientation of the national strategic focus,can not effectively support policy priorities,which makes it difficult to improve China's fiscal expenditure performance.In 2016,China's general public budget revenue 159552 yuan,up 4.5%over the previous year,the general public budget expenditure 187841 yuan,up 6.4%over the previous year,the fiscal balance is more prominent,how to optimize the structure of fiscal expenditure,improve the efficiency of the use of fiscal funds is very urgent.Therefore,to strengthen top-level design budget reform,and introduce performance budgets from year to medium-term,reforme the procedures of budgetary decisions,establish a scientific and effective evaluation system of fiscal expenditure,implementing on the basis of planning the budget unit,enhance the cohesion of budget and expenditure planning,will effectively promote the construction of China's modern financial system.This paper is divided into five parts,the first part is the introduction part.This paper mainly analyzes the research background and significance of performance budgeting reform in China,reviews the research achievements of performance budgeting reform at home and abroad,and reviews the literature,and explains the research ideas,research methods,innovation and shortcomings of the paper.The second part introduces the concepts of annual budget,inter annual budget balance,medium-term budget and performance budgeting,and expound the theoretical basis of performance budgeting,and analyzes and compares the relationship and difference between performance budget and annual performance budget from the medium-term perspective.and reviews the synergistic effect of the medium-term budget and performance budget,such as to improve the efficiency of the government,improve expenditure priorities,strengthen performance control and to control the financial risk,and design a general framework from the perspective of medium-term performance budget.The third part mainly analyzes the development process of China's medium-term budget and performance budget reform,achievements and problems,and reviews the medium-term budget and performance budget collaborative development status and the two effective convergence of practical obstacles,and provides a powerful foundation for budget reform.The fourth part mainly expounds the general characteristics of performance budget reform in western countries,and analysis the United States Forestry Bureau as the specific case,introduces the practice of American Forestry Bureau Performance evaluation of medium term,on the basis of this,combined with the current situation of our country,summarizes the enlightenment for budget reform.The fifth part points out the main ideas and principles to promote performance budget reform,and further pointed out the difficulties faced in the process of reform,finally,combined the reality of our country,put forward concrete proposals to improve Performance budgeting in the medium term,such as strengthening the binding force of the budget,improve budget management procedures,improve the medium-term budget and performance guarantee the budget linkage mechanism,forecast preparation procedures,and the introduction of relevant supporting measures to promote the smooth implementation of reforms required.