Study On The Legal Norms Of Performance Tracking Management In Budget Law

Budget performance management is an important part of government performance management,a whole process budget performance management model based on the result of expenditure,since the implementation of the current budget law in January 1,2015,China has established a new model of budget performance management as the government's financial management from the legal level,the purpose is to realize the scientific decision of the government,to control the expansion and inefficiency of expenditure and to improve the performance of the government.Performance tracking management is an important part of government performance management,it also requires the concept of "whole process" throughout the whole tracking work and the discovery of problems and effective corrective measures,thus,the government's behavior is more practical and efficient.At present,China has not yet promulgated a special performance tracking management related laws and regulations,mostly by administrative means or "document-driven" way to carry out performance tracking work,there is no unified legal norms to guide,so the operation varies greatly from place to place,lack of standardization.This paper focuses on the requirement of implementing budget performance management in an all-round way,combines the current practice and legal norms of budget performance tracking management in China,finds out the problems existing in the performance tracking management and the causes of the problems through normative analysis and literature analysis.Through studying the current literature on budget performance management,budget performance supervision and other aspects,this paper puts forward my own opinions on why performance tracking should be implemented in all aspects of budget performance management,consider the cost,and track the overall control of the financial funds of the department.At the same time,combined with the characteristics of performance tracking,the paper puts forward suggestions to improve the performance tracking management norms,and improves the curability of the performance tracking legal norms.In addition to the introduction and conclusion,the research contents of the thesis are divided into five parts.The first part analyzes the budget performance tracking management theoretically.Firstly,the related concepts of budget performance management are expounded,and the meaning of budget performance tracking management is explained.Based on information asymmetry theory,cybernetics and cost-benefit theory,this paper analyzes budget performance tracking.The second part is the status duo of performance tracking.This paper elaborates on the current situation of practice and legal norms,and takes the standardized documents related to performance tracking searched by the magic weapon of Peking University as an example.The third and fourth parts analyze the problems and causes of performance tracking management.Because of the lack of support from laws and regulations,and the lack of performance tracking standards,performance tracking lacks timeliness,objectivity and independence,which leads to repeated tracking,lack of tracking,one-sided tracking content,and the application of tracking results is not timely.Because information is not shared,resulting in repeated performance tracking,resulting in waste of financial resources.The excessive discretion of the financial sector makes the performance tracking lack of objectivity and the tracking reports issued by third parties lack of independence.The fifth part is the improvement of the budget performance tracking management standard.Firstly,the participation process of the third party subject should be formulated,especially to ensure its independence.It is suggested that the third party should issue performance tracking scheme in the normative document.Second,the concept of optimization.Change the thinking inertia of finding problems only in the project implementation units,relying blindly on performance goals,and suspending or reducing funds if the correction effect is not satisfactory.We should track the performance of the Department's overall financial funds so as to enhance its ability to control funds.In the normative documents,the selection of the tracking frequency and the key tracking criteria should consider the cost-effectiveness.Third,standardize operation.Fourth,formulate a scientific index system.Let each participant in the budget performance tracking management have clear reference indicators for what goals the entire budget project should achieve,what to do at each time period,to what extent,and what policies will be involved.The fifth is to refine the application of performance tracking report.To point out the problems and causes,it is necessary to submit and submit them separately,so as to determine the time limit for rectification.Sixth,we should clarify the accountability mechanism of the performance tracking subject to ensure the authority and seriousness of the legal norms of performance tracking management.