Study On The Impact Of Budget Performance Management Reform On Provincial Government Expenditure

The report of the Nineteenth Party Congress proposed that "The government of China will establish a comprehensive and transparent budget system that is transparent,standard and effective,and fully implement performance management."Budget performance management is an important component of government performance management.It is a budget management model oriented on the outcome of expenditures.It aims to obtain the maximum output and benefits at the lowest possible cost,and in order to provide the public with more public goods and better service.To promote budget performance management,firstly,our government should focus on the scale of fiscal expenditure and the structure of fiscal expenditure.The implementation of budget management is an effective way to control the size of fiscal expenditure,and it is the only way to improve the improvement of expenditure structure.The implementation of budget management is also the fundamental guarantee for the establishment of a modern financial system,the optimization of resource allocation and the promotion of social equity.This essay takes the impact of budget performance management reform on provincial fiscal expenditure as the research topic,and analyzes the impact of budgetary performance management reforms on fiscal expenditure at the provincial level from both theoretical and empirical perspectives.Based on the theory of government budget management theory,government performance management theory and fiscal expenditure growth theory,this essay reveals the logical relationship between budget performance management reform and provincial fiscal expenditure.It sorts out the experience of budgetary performance management reforms in various provinces and summarize the evolutionary path and effectiveness of China's budget performance management reforms.and the use of provincial fiscal expenditure statistics to measure the size of fiscal expenditures,the ratio of fiscal expenditure to GDP,general public service expenditure,education expenditure,science and technology expenditures,spending on cultural and sports media,and health expenditure on social security,expenditure on environmental protection,expenditure on environmental protection,transportation expenditure,expenditure on agriculture and forestry,and expenditure on urban and rural community affairs as a percentage of the total budget of the general budget to measure the structure of fiscal expenditure.Per capita income level,urbanization level,population structure,unemployment rate,industrial structure The control variables,taking the cumulative duration of budget performance reform as the explanatory variable,establish a multiple linear regression model.The empirical results show that the budget performance management reform can play a good role in controlling the growth of local fiscal expenditure scale and improving the structure of fiscal expenditure.This essay uses the statistical data of provincial fiscal expenditures to measure the scale of fiscal expenditure based on the ratio of fiscal expenditure to GDP,according to general public service expenditure,education expenditure,science and technology expenditures,cultural and sports media expenditures,medical and health expenditures,social security expenditures,and environmental protection expenditures,transportation expenditure,agriculture and forestry expenditure and expenditure on urban and rural community affairs as a percentage of total budgetary expenditures,to measure the structure of fiscal expenditure.The essay takes the per capita income level,urbanization level,population structure,unemployment rate,and industrial structure as control variables.It takes accumulative length of budget performance reform as explanatory variables,establishing a multivariate linear regression model.The empirical results show that budget performance management reform can play a good role on controlling the growth of local fiscal expenditures and improving the structure of fiscal expenditures.Based on these database,this essay proposes further promotion of overall budget performance management from the aspects of advancing the legalization of budgetary performance management,budget performance target management,and budget performance evaluation.