Research On The Legalization Of China's Comprehensive Implementation Of Budget Performance Management

The Budget Law,amended in 2014,includes the Focus on Performance Principles which all of budget department need to follow in the budget process,and puts forward the requirements related to the implementation of budgetary planning,review and budgetary accounts.As a result,the principle of budget performance has begun to take root in our country's law.In 2018,China clearly proposed to build a comprehensive,full-process,and full-coverage budget performance management system in the next 3-5 years,which means that full implementation of budget performance management will be the focus on China's future budget management reform.To realize the legalization of China's comprehensive implementation of budget performance management,we must understand what is the legalization of China's comprehensive implementation of budget performance management mean and why China should to do this.This paper attempts to analyze the theoretical of the legalization of China's comprehensive implementation of budget performance management,combines the preliminary efforts and analyzes the problems of the legalization of China's budget performance management.Then,proposes the overall concept and specific legislative proposals for the legalization of China's comprehensive implementation of budget performance management.The main contents of this article are as follows:The first chapter is a theoretical analysis of the legalization of China's comprehensive implementation of budget performance management.It mainly defines the related concepts of the legalization of China's comprehensive implementation of budget performance management,introduces the theoretical basis and discusses the necessity of the legalization of China's comprehensive implementation of budget performance management.The second chapter is the analysis of the status quo of the full implementation of the legalization of budget performance management in China.Firstly,it introduces the preliminary efforts of the central and local governments in the comprehensive implementation of legalization in budget performance management.Then it analyzes the current problems in the legalization of budget performance management in China.Finally,it analyzes the reasons for the problems in the full implementation of the legalization of budget performance management in China.The third chapter provides ideas for promoting the full implementation of the legalization of China's budget performance management,mainly including legislative planning,improving the legal system,cultivating the concept of budget performance management,improving the supervision system and improving the supporting mechanism.