Study On The Overall Budget Performance Management Of Local Government

As the whole society attaches greater importance to the modernization of the national governance system and governance capabilities,to accelerate the establishment of a modern financial system and advance the modernization of national governance,it is necessary to take the full implementation of budget performance management as the key point and breakthrough.The local government plays a role in connecting the government in China,and has the advantages of being close to the people and a more comprehensive public service system.Local government budget performance management reform is related to the success or failure of comprehensive budget performance reform.However,the reality is that there are still many outstanding problems in the implementation of local government's comprehensive budget performance management.For example,the performance concept of local governments at all levels has not yet been firmly established,and some localities and departments' consciousness of heavy investment and light management and heavy expenditure and low performance still exists to varying degrees.The overall framework of overall budget performance has not yet been established,and the quality of application of performance evaluation results is not satisfactory,and so on.In view of this,this article adopts the literature research method,comparative analysis method,and case study method.It takes the comprehensive budget performance reform practice of F and N cities as the research object,and conducts research on the comprehensive budget performance management of local governments at both the theoretical and practical levels.By summing up the experience and shortcomings of budget performance reform in N city for more than ten years,finally it is gradually improving the government budget performance guarantee system,establishing a standardized government budget performance management structure,establishing a sound budget performance management review mechanism,integrating administrative performance management and budget performance Management to strengthen the use of budget performance evaluation results,the establishment and improvement of budget performance information management platform,and other five aspects,put forward ideas and countermeasures to improve the overall budget performance management of local governments.