Research On Budget Management Of Customs Based On The Perspective Of Performance

As the framework of public finance is built and gradually refined,the new mechanism of budget management,which is focus on performance,is playing a more and more important role in public finance.In the process of deepening the reform of the budget management,our country is now exploring to set up a system of budget performance management which is adaptable to the current public finance.By implementing this new system,the efficiency of budget management can be greatly improved,while the main responsibility of the budget outlays can be well strengthened.From 2011,China Customs actively explored and steadily advanced in the fields of budget performance.And according to the requirements of the reform of departmental budget,China Customs began to build the framework of budget performance management,and substantive progress was made during the process.However,compared to the overall goals of the Ministry of Finance,which is described as "Comprehensive and Standardized,Open and transparent",the budget performance management of China Customs is still in its initial stage,and there are still some problems that requested to be solved urgently.First of all,the concept of performance is not firmly established.Secondly,the rules and regulations about budget performance,which require being refined and systematized,do not support the management of budget performance effectively.Thirdly,the evaluation of performance is still focusing on project expenditure.In other words,the evaluation is tracked and monitored in a narrow and uneven spectrum.Fourthly,the whole process budget performance management system is still in its infancy.What's more,the appraisal about performance is not combined organically with the allocation of fiscal fund.And finally,poor fundamental management,lack of index system as well as professional assessment institution and personnel,all of the problems mentioned above seriously affect and restrict the development of budget management.Under this "new normal",China Customs is facing the situation of improving the level of budget performance management and optimizing the allocation of public resources.As China Customs is carrying out the reform of preparing the rolling-budget on a three-year basis,it's known that such kind of reformation calls for a more complicated budget performance management mechanism which is in accordance with the development planning of China Customs.Under this circumstance,this paper tries to illustrate from changing the concept of budget management firstly.Secondly,combined with the current situation of budget performance management work of China Customs,some dialectical analyses are made.Finally,some reasonable suggestions are put forward accordingly.By improving the budget performance management of China Customs step by step,it is aimed to establish a budget allocation mechanism which is performance-goals oriented;a monitoring mechanism based on the application of information and intelligence;a supervision mechanism which is focus on both budget performance appraisal and result application.This brand new mode will definitely help China Customs to transform and upgrade the old budget management mechanism,and finally succeed in optimizing the allocation of resources,strengthening the budget implementation and clarifying expenditure responsibilities,all of which will definitely lead to improving the efficiency in the use of fiscal funds.