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A Study On The Implementation Of Budget Performance Management In Education Administration

Posted on:2021-03-12Degree:MasterType:Thesis
Country:ChinaCandidate:B HuFull Text:PDF
GTID:2427330605950293Subject:Accounting
Abstract/Summary:PDF Full Text Request
Performance management,in the practical application of our government departments,has been a long time,but the research on budget performance is not comprehensive enough.After the promulgation of the new budget law,it is an extremely important measure to continue to steadily promote the development of government budget performance management,and to include the government's financial revenue,expenditure,scope of use,etc.into budget performance management.This move makes the government's financial operation more efficient and reasonable,especially avoiding the unreasonable waste and corruption of financial resources.This paper traces the research results and literature of budget performance management at home and abroad to clarify the research ideas and specific directions of the paper.Starting from the basic concepts and theories,based on the new public management theory,principal-agent theory and non-profit organization theory,and then combing the historical process of budget performance implementation in China and comparing with the development of western countries,we get the conclusion that China is still relatively backward in budget performance management.Select the main body of education management department with less research,city a Education Bureau as the research object,discuss the implementation of budget performance management,and provide theoretical and practical ideas for the future performance management work of education management department.Firstly,this paper briefly describes the development process of budget performance management system of education management department,which paves the way for the following analysis.Secondly,it introduces the current situation of the implementation of budget performance management in the Education Bureau of city a,taking the education teaching and education management project funds as an example,describes the process of project performance management,and finds out the existing problems,including poor budget implementation and control,incomplete construction of budget management system,imperfect budget performance evaluation mechanism,and inadequate feedback and application of evaluation results Performance target society is unreasonable,and analyze the causes of these problems.Finally,based on the unsolved problems in the budget performance management of Education Bureau of city a,the paper gives detailed improvement suggestions,including strengthening the monitoring of budget performance operation,improving the quality of budget preparation,improving the content and evaluation mechanism of performance evaluation,improving the feedback andapplication mechanism of performance evaluation results,and strengthening the management of talent team.It is hoped that the research of this paper can provide reference for the implementation of budget performance management in China's education management departments.
Keywords/Search Tags:Managerial Ability, Internal Control, Investment Efficiency
PDF Full Text Request
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