Research On Budget Performance Management Of County-level Public Security Organs

The full implementation of budget performance management is an inherent requirement to promote the modernization of national governance system and governance ability,and it is also a powerful measure to improve the "quality and efficiency" of public service supply.Public security organs shoulder the political and social responsibility of safeguarding the country's political security,maintaining social stability and ensuring the safety of the people.As a grass-roots combat entity,the county-level public security organs are not only the foundation of the whole public security work,but also become the direct liability body of the above-mentioned public security undertakings.Under the guidance of matching the responsibilities of public service and financial resources,the budget is the prerequisite and important means for the county public security organs to perform their duties and intervene in public affairs.Based on this,improving the budget management ability of county-level public security organs and optimizing the use of funds is an objective requirement for greater development and progress in public security work in the new era,meanwhile it is also a critical way to enhance the people's sense of security and satisfaction.At this stage,budget performance management has been integrated into the budget process of county-level public security organs,but there are still some prominent problems existing: the performance management concept of the budget subject has not been firmly established,the breadth and depth of the implementation of performance management is insufficient,the level of performance management information is not high,the performance evaluation results are underutilized,and so on.These problems limit the exerting of the budget effectiveness and the relief of public fiduciary duties of the county-level public security organs.In consequence,using the budget performance management as the breakthrough point to innovate the public security budget management mechanism,to explore the path of implementing comprehensive budget performance management by the county-level public security organs,and to improve the work efficiency of the county-level public security organs effectively,which has become the focus of this paper.This essay follows the research approaches below:First of all,based on the policy background of implementing comprehensive budget performance management,the key entry point of the county-level public security organs to implement comprehensive budget performance management is clearly explored.Further,through combing the relevant documents at home and abroad,grasping the research progress and vein of the performance management of public security budget,clarifying the achievements that has been made in the current stage and the unresolved issues,and peering into the methods and means that can be used for the evaluation of budget performance by the county-level public security organs,thus laying the foundation for the theoretical analysis and empirical test of this paper.Secondly,taking the county-level public security bureau of F Province as an example,using the three-stage DEA model to measure the budget expenditure efficiency of the county-level public security organs in F Province from 2016 to 2018,and by using the random frontier analysis model(SFA),the error factors affecting the actual efficiency of the budget expenditure of the county-level public security organs in F Province are separated to obtain the actual efficiency of the budget expenditure of the county-level public security organs in F Province.Ultimately,on the basis of theoretical analysis and empirical conclusions,the problems in the implementation of comprehensive budget performance management by county-level public security organs are analyzed,the implementation path of the comprehensive budget performance management system of county-level public security organs is constructed,and the budget management mechanism of county-level public security organs is innovated.According to the empirical results,the budget waste rate of the county-level public security organs in F Province is more than 40%,and the main reason for the low technical efficiency(TE)of budget expenditure is that the level of pure technical efficiency(PTE)is generally low,that is,the management level of the budget subject is limited.There is a large technical letdown for the implementation of performance management,and it is urgent to consolidate the comprehensive budget performance management concept and broaden the breadth and depth of the implementation of performance management.The key to solve the problem lies in the comprehensive exertion of atmosphere building,system design,system construction,information guarantee and application of results,innovation of budget management mechanism,and the construction of the implementation path of the budget performance management system of the county-level public security organs.