A Study On The Performance Management Of County Government Budgets In China

Financial expenditure performance management is a result-oriented budget management model,which is an important part of government performance management.Financial expenditure performance management is also an important means of to establish the modern public finance system.It can improve the efficiency of public resource allocation and financial funds using benefits.Overall budget performance management is that to integrate the concept of performance into the whole process of the budget management.So that,performance becomes an integral part of budget management together with budgeting,budget execution,budget supervision and information disclosure.And then,the whole process of budget performance management mechanism has been established,which is "budget preparation with objectives,budget implementation with monitoring,budget completion with evaluate,evaluation results with feedback,feedback results with application".In this paper,we study the Q County budget performance management,and in-depth analysis the problems and causes of performance management.And combined with the actual situation of Q County,we put forward comments and suggestions to improve the system construction,raise awareness,build indicators system,strengthen the application results and other aspects to.Local governments should further implement budget performance management,which not only need government or the financial sector alone,but also need the build local governments,financial departments,and the public.In the budget performance management,a comprehensive and scientific index system should be formed.By means of publicity and training,the concept of performance management has been deeply promoted in local governments and departments,and public supervision has become the norm.This paper is divided into five parts:The first part is the introduction,which mainly introduces the background and research significance of the topic,summarizes the research situation at home and abroad,and presents the research ideas,methods as well as research achievements and shortcomings.The second part defines the concept of performance management and explains the theoretical basis of performance management.The third part introduces the current situation of county government budget performance management,and investigated the situation of Q county s budget performance management through questionnaires and interviews,and deeply analyses the existing problems of budget performance management.The fourth part analyzes the causes of the problem such as indicator in the implementation of county government budget performance in detail.In view of the above problem and the analysis of the reasons,fifth part puts forward some suggestions for improving the budget performance management level,which is based on the experience of the advanced cities and counties from the aspects such as the improvement of the cognition,the construction of the system,the formulation of the indicator and so on.Them open a new situation for the practical work,and provide effective reference for our country financial system at the grass-roots level project expenditure performance management work.