The Research On Strengthening Financial Budget Performance Supervision Of Yunnan Provincial People's Congress

In recent years,as the scale of China's fiscal expenditure has continued to expand,the benefits of the use of fiscal budget funds have received increasing attention.In response,China has continuously promoted the performance-oriented budget system reform and adopted a series of measures at the legal and institutional levels.The success of the reform of the budget performance system is inseparable from the perfect performance supervision system.As the highest level of budget review supervisor and public agent in China,the National People's Congress should adjust its work direction and focus on the basis of adapting to the government budget reform to meet the public.Expect to be informed of the willingness of government output efficiency.The traditional supervision of the National People's Congress only focuses on the compliance and balance of the use of budget funds,and is limited to supervision after the implementation of the project,and can not play the role of timely correction.In this context,the NPC needs to give full play to its own advantages,and use budget performance supervision to promote the government and various functional departments to solve the problem of inefficient and ineffective use of budgetary resources,and actively participate in the whole process of government budget funds.At present,Yunnan Province has initially established a performance-oriented financial budget performance management system,and has achieved certain results through practice.However,due to the lack of top-level design,the provinces have not issued specific implementation methods.The budget performance monitoring work of the Yunnan Provincial People's Congress is still in the stage of exploration and progress,and it will inevitably face some difficulties.To this end,the purpose of this paper is to provide a mechanism design and implementation path plan for the strengthening of budget performance monitoring of the People's Congress of Yunnan Province,to solve the outstanding problems in the budget performance supervision of the People's Congress,to improve the use of budget funds,and to enhance the credibility of the people's congress.Firstly,this paper summarizes the relevant concepts of the performance supervision of the budget of the People's Congress by consulting domestic and foreign literatures,and based on the principal-agent theory,performance management theory,bureaucratic behavior theory and game theory to prove the budget performance of the National People's Congress is necessary.Secondly,this thesis adopts the methods of theoretical deduction and inductive reasoning,and analyzes the problems existing in the supervision of the people's congress at the present stage and the reasons for the problems with the current situation of the budget performance supervision of the People's Congress of Yunnan Province.It also summarizes the practice of the National People's Congress(Parliament)budget performance monitoring domestic and foreign experience and project performance rating tool PART,aiming to find a solution to the problems existing in Yunnan Province.Finally,in view of the lack of mechanism design and planning for the performance supervision work of Yunnan Provincial People's Congress,this paper attempts to explore the basic principles,processes and performance evaluation tools of Yunnan Provincial People's Congress' s financial budget performance supervision,and provides theoretical and methodological support for its supervision..Based on the above-mentioned practical research,it fully combines the provincial conditions of Yunnan Province and puts forward the realization path of Yunnan Provincial People's Congress to strengthen the supervision of financial budget performance.First,improve the participation mechanism of budget performance supervision,and promote the diversification of supervision subjects through the participation of experts and the public..The second is to innovate the budget performance monitoring model,with the NPC as the center,and the questionnaire survey with the third party evaluation and implementation supervision.The third is to strengthen the budget performance supervision accountability incentive mechanism,on the basis of promoting the disclosure of performance information,make full use of the supervision results to implement accountability or incentives for the department.The fourth is to promote the construction of budget performance supervision laws,and promote the authority of the people's congress supervision through relevant laws and legislation.