Research On The Problems And Countermeasures In Government Budget Performance Management

With the reform and opening up and the development of socialist market economy,China's economy has maintained a high speed of development,and the total fiscal revenue has continued to increase.At the same time,the pressure of fiscal expenditure is also growing.How to improve the efficiency of the use of financial funds while increasing financial revenue has become a concern of experts,scholars and government staff.As a functional department in the management of public affairs,government departments should meet the growing public demand.Therefore,it is more necessary to give full play to the efficiency of funds.However,with the development of economy,the shortcomings of bureaucracy and inefficiency in the operation of government administration have affected its transformation to a service-oriented government.Promoted by the "New Public Management Movement" and the wave of performance budgeting in Western countries,in order to build an efficient and honest government,China has continuously deepened the reform of fiscal and taxation system,carrying out the reform of departmental budget,revenue and expenditure,centralized treasury payment,government procurement and so on.In 2005,the reform of budget performance management in our country began,and the practice of budget performance management has been carried out all over the country.The theory of performance management has been constantly innovated,the scope of evaluation has been expanding,the performance awareness of departments and units has been continuously enhanced,and the management framework has gradually emerged.This paper chooses the budget performance management in District D as the research object,uses the methods of literature research and empirical research,and studies the related issues of budget performance management in District D according to the order of analyzing cases-putting forward questions-analyzing questions-improving countermeasures.Firstly,the basic concepts of performance,budget performance management are defined,and the theoretical basis of budget performance management is sorted out: X-inefficiency theory and "principal-agent" theory,which are combined with budget performance management.On the basis of explaining the current situation and achievements of budget performance management in District D,this paper sums up the problems existing in budget performance management in District D through the analysis of specific project cases.There are many problems in practical work,mainly concentrated in the weak sense of responsibility,imperfect evaluation system,imperfect management mechanism,lack of rigidity in the application of results and so on.In order to effectively improve the budget performance management in DistrictD,it is necessary to carry out the progress of the budget performance management according to the financial revenue situation and budget performance management in District D.Starting from strengthening the responsibility of "agent" and improving the efficiency of government management,we should constantly improve the responsibility consciousness of budget units,and further improve the evaluation system and management mechanism,so that the results of performance evaluation can be effectively applied.We will further optimize the efficiency of the use of financial funds in Area D and promote the reform of the fiscal and taxation system in Area D.