The Path Exploration Of The Whole Process Performance Management Of Local Financial Budget

To cope with the economic development,informatization of technology,political democratization,and the challenge of international or local private competition,especially to solve the problem of financial difficulties and public trust,the western countries implemented the government performance evaluation based on the concept of public responsibility and service object,and established a performance-based budget management mode.In learning and draw lessons from foreign advanced management experience,with the help of related academic studies advanced,China's central finance and local governments at all levels have also gradually promoted the relevant practice of budget performance management,and explored the path of performance management suitable for China's fiscal governance model and budget management system.Especially in recent years,along with the economic development into the new normal,financial growth is slowing,rigid spending increases,pressure balance contradiction is more outstanding,urgently need to be guided by performance,adjust the expenditure structure,improve the efficient use of public funds,make financial better safeguard social and economic development,better play the role of cornerstone of financial governance in the country.At the same time,fiscal and taxation system reform and administrative system reform is deepening,also called for deepening the budget performance management,gradually promote the performance management coverage to all departments at all levels and all fiscal capital,throughout the course budget establishment,execution,supervision,the government pay more attention to the output and effect of fiscal funds,provide public products and services to the society better,thus to performance management as the breakthrough point,we will deepen reform of the budget system and establish the modern financial system,promote the strengthening performance management,outstanding responsibility implement,improve administrative efficiency and the government's credibility.This article selects the local budgetary process performance management as the research object,absorbing domestic and foreign research results,in delving into thewhole process of budget performance management content,fully learn from European and American countries and domestic budget performance management best practices of advanced provinces,in combination with poverty alleviation funds performance management practice in our province the analysis of existing problems,to explore the whole process of performance management research local fiscal budget implementation path,in our province are introduced in detail,performance target,monitoring,evaluation of the budget management and the use of the evaluation results of the main content,based on the perspective of combining theory and practice to provide whole process local budget performance management research ideas and important reference.