Research On Application System Construction Of Budget Performance Evaluation Results Of Wenjiang District Government In Chengdu

For a long time,our government's financial management has faced such a dilemma: while the scale of fiscal expenditure has continued to grow,the efficiency of fiscal expenditure has not reached a level commensurate with it.As our country enters the new normal of economy,the economic growth rate gradually slows down,the contradiction of fiscal revenue and expenditure will become more and more prominent,and the financial management department will face great pressure from inside and outside.In this context,the 19 th National People's Congress put forward the "comprehensive implementation of performance management" to raise the performance management of the government budget to a new height.The comprehensive implementation of budget performance management needs to be supported by a complete integrated management system including performance target management,performance tracking and monitoring management,performance evaluation implementation management,feedback of evaluation results,and application management.Optimizing the performance management of government budgets and funds in the region has important practical guiding significance for coping with the downward pressure of the economy under the new normal and providing better public goods and better public services to the people.The application of performance evaluation results is a key link in the achievement of government budget performance management goals.Whether the composition system is complete is closely related to whether government performance management can play a role.As a relatively new concept,performance management has its own difficulties.Therefore,in the process of allocating and using financial funds,"heavy budget scale,light supervision and management;The phenomenon of reuse process and light achievement effect has existed for a long period of time.The concrete manifestation is: Some leaders do not understand the concept and role of performance management deeply enough,and have doubts about whether performance management can achieve the expected results;Some departments wait and wait for the concrete implementation,and think that the financial funds are used,and then talk about performance management is only a "new model" of financial criticism;Some departments are not aware of the importance and necessity of performance management work.They think that performance management work is not very practical and there is little difference between good and bad.According to the practice of departmental performance evaluation,in most cases the unit can carry out performance management According to the requirements of the organization.In some cases,there are still cases of delay and passive response and lack of initiative in the unit.To some extent,performance management has problems such as "mere form","weak influence","heavy process,light result".Improving and optimizing the application system of performance evaluation results is the only way to improve the consciousness of performance management,break down the current performance management obstacles and bring into play the great potential of performance management activities.This study focuses on the application of the results of budget performance evaluation of Wenjiang District Government.Through visits to relevant departments(units)and government staff in Wenjiang District,it analyzes and excavates the problems existing in this field in recent years.On the basis of summarizing the advanced theoretical achievements,typical cases in some parts of the country,and the experience and practices that some developed countries abroad can learn from,we can extract a series of operational,forward-looking and directional institutional designs that meet the needs of the development of Wenjiang District.We will make budget performance management a better service to public budget management in the region,make government regulation of regional public budget management more systematic and comprehensive,and gradually step out of the circle of "more income and less financial expenditure".To make the financial funds operate efficiently in a logic and strict system,and to promote the sustained and healthy development of the economy and society in the region.