Research On Budget Performance Management Of Customs Directly Under GACC

The performance budgets pursued by Western developed countries in order to ease the pressures on domestic politics and economy have matured after years of exploration and practice.The efficiency of government departments and the use of financial resources have been significantly improved.Performance budgeting has become a widely used budget management system in western market economies.In China,the budget performance management reform that incorporates the concept of performance management in the concept of budget management has achieved certain results since the development of more than ten years.As the country's social development enters a new era,the implementation of various measures to reduce taxes and fees has been implemented,the budget of the department has been reduced,and the customs are facing severe conflicts in revenue and expenditure.This requires us to lay emphasis on scientific and reasonable budgeting,give priority to priorities,and strengthen overall planning of funds;at the same time,it requires us to be more careful in the use of funds,to carry out savings,to maximize internal potential,and to increase the use of financial funds.The paper combining the actual situation and development status of the performance management of China Customs budget,according to the legal norms,basic theory and work requirements of budget performance management,this paper deeply considers the problems in the overall process of budget performance management,and explorates its causes,including lack of concept of performance responsibility subject;budgeting level is limited;performance monitoring system is not complete;performance evaluation index system is unscientific;the supporting measures for the application of the evaluation results are not sound,.And put forward corresponding solutions:Firstly is to establish and improve the rules and regulations,improve the organizational structure,strengthen the cooperation between departments and lay a solid foundation for budget performance management;Secondly is to use information technology as a support to start the pre-,intra-and post-event stages,optimize the preparation of budget performance,performance monitoring,performance evaluation and feedback management,to achieve the entire process of performance management;Thirdly is to establish and implement incentive and restriction mechanisms,constantly promote the disclosure of performance information,strengthen performance accountability,and improve the performance appraisal results of the application level.Finally,the management measures are applied to the actual work of G Customs' budget performance management,fully explaining that the management strategies can help improve the quality of budget preparation,promote the development of customs budget performance management in the direction of standardization and science.