Research On Government Project Expenditure Budget Management Based On Performance Management

It has been more than ten years since the concept of performance management has been applied in the budget management of Chinese government.After years of exploration and practice,China's performance management system has begun to take shape.The report of the19 th national congress of the communist party of China clearly put forward: "we will establish a comprehensive,standardized,transparent,scientific,and well-constrained budget system and fully implement performance management.” New requirements are put forward for the reform of budget system and the implementation of performance management.China's budget performance management started late and developed slowly,especially in terms of government project expenditure,there is still a lot of room for improvement.With the introduction of the new budget law,the government budget management will continue to make steady progress,and the project expenditure management will be gradually introduced into the scope of performance management.Through the performance management of project expenditure budget,we can strengthen the control of project funds,and promote the concept of "money must be assessed,money must be held accountable" from paper to reality;at the same time,it can also promote the continuous optimization and consolidation of fiscal expenditure structure system,guide the inflow of funds to projects with high efficiency and high yield,improve the capital distribution pattern,improve the quality of projects,make the project funds to play its due role,avoid the waste and loss of funds,and prevent the breeding of corruption.Starting with the basic concepts and theories,this paper first introduces the commonsense content related to the research topic,sorts out the historical evolution of budget performance management,analyzes the necessity and importance of promoting this work,and lays the theoretical foundation.This paper takes X provincial forestry department as an example and selects some representative projects as research objects.On the basis of brief introduction of relevant background materials and implementation process of the project,this paper mainly discusses how to apply the concept of performance management to budget management of project expenditure,how to supervise and check the use of project funds,and how to evaluate and assess the effectiveness of the project.Analyze the problems and deficiencies of the department in project fund budget management,including: inaccurate and incomplete budget preparation,undemanding and perfunctory performance evaluation,and lack of systematic performance index construction,etc.,and find out the reasons based on the actual situation.Seek to further optimize the department based on the performance management concept of the correct method of project expenditure budget management,for example: conduct extensive publicity andguidance to create a good environment for budget performance management;strengthen training,enhance the quality of employees,strengthen the ability to work;establish rules and regulations,establish and improve the organizational mechanism of budget performance management,optimize work methods,refine work responsibilities,speed up the implementation of work,and build a whole-process and all-dimensional budget performance management system;pay attention to the connection,coordination and promotion between budget performance management,audit and budget management.Hoping to provide valuable reference for the government project expenditure budget based on the concept of performance management.