Research On Budget Performance Management Of Luojiang District

For a long time,the fiscal policy adopted by China has been focusing on income and light expenditures.Inevitably,there have been phenomena such as bloated institutions and extravagance and waste.This situation has led to inefficient use of fiscal funds.How to do a good job in the performance management of fiscal expenditure under the existing fiscal budget management system and stimulate the limited financial resources to stimulate greater benefits is a new topic facing China's current fiscal expenditure management.This paper starts from the study of financial problems,through literature analysis,case analysis,etc.,borrows relevant concepts such as performance management and budget performance management,and proposes the necessity of performance evaluation of financial special funds.Taking the low-income housing project in Luojiang District as an example,the management status of the budgetary performance of Luojiang District was sorted out.Combined with the "4E" theory and principal-agent theory,this paper probes into the methods of budget performance analysis of low-income housing projects,and raises the existing problems and analyzes the reasons.The research results show that the performance evaluation of Luojiang District's financial budget is still in the exploratory stage.In the process of operation,there are still problems such as imperfect evaluation indicators,difficult monitoring of performance evaluation,no standard of project output quantification and insufficient application of evaluation results.Therefore,this paper proposes countermeasures to improve the budget performance management work in Luojiang District according to the budget preparation,implementation and supervision.