The Performance Budge Policy Execution Problems In Forestry Administration Of Guangdong Province And Its Solution

In 2015,the new Budget Law was officially implemented in China,which qualitatively defined the scientificalness of budgeting,normalization of budget implementation and seriousness of budget supervision and other behaviors in the form of law.At the same time,the Ministry of Finance has also introduced Budget Performance Management Planning(2012-2015)and Framework of Common Index System for Budget Performance Appraisal Indicators.The report of the 19~thh National Congress of the Communist Party of China stated that“to establish a comprehensive,standardized,transparent,scientific and binding budget system and to fully implement performance management”,and further clarified the important role of performance management in fiscal budget reform development.It is thus clear that the performance budget management required in the new era is different from traditional government management behavior,which is an inevitable choice to construct an efficient service-oriented government and also practical means and important contents of fiscal scientific and fine management.Currently,the performance budget management has been implemented for more than 5 years.However,due to the instability of policies,there are more and more problems in the performance.The subjective difficulties are:weak performance concept and the credibility of performance appraisal results to be improved.The objective difficulties are:incomplete scope of evaluation and imperfect management system.Thereinto,the“implementation result application project”of performance appraisal has not been implemented,which restricts the performance to be difficult in obtaining further achievements.and whether the management dilemmas can be effectively solved determines whether the performance appraisal can have a sustainable development and plays its key role in optimizing budget reform.The eighteenth big report put forward the economic construction,political construction,cultural construction,social construction and ecological civilization construction of the five general layout,visible ecological benefits gradually became the centerpiece of the government public affairs management.In guangdong,known as the"seven mountain two water a minute field"of reputation,the forestry sector in plays an irreplaceable role in the construction of ecological civilization.Since 2010,the central and provincial financial net inflow of guangdong province forestry is becoming more and more big,department responsibility management tasks become more and more heavy.Setting the forestry industry as performance budget policy implementation problems of the research object,to explore how to apply the results of the performance evaluation of budget management problems has a positive value.This paper takes guangdong province forestry budget management,performance management as the research subject,through questionnaire investigation,visiting interview,on the current through analyzing the disadvantages of policy implementation of performance budgeting,in the problems and difficulties of policy implementation of performance budgeting,performance budgeting policy implementation main body as analysis object,mining has the universal law and the characteristics of can reflect Suggestions to cope with the situation,in view of the"performance"react on the design concept of"budget",finally to improve the performability of performance appraisal in budget management application.