Research On Target Management Of Local Government Budget Performance

With the development of economic globalization,the international competition situation is becoming increasingly fierce.Higher demands are placed on the comprehensive governance capability and level of a government.Government budget performance management,as an effective way to promote the construction of a responsible,service-oriented and effective government,many countries have begun to focus on it.Target management is the foundation of government budget performance management and plays an important role in the budget performance management system.Strengthening the target management of government budget performance is conductive to solve the current problem of randomness and unclearness when preparing government budgets.What's more,it will not only optimize the efficiency of financial funds and governmental functions,but also strengthen the restraint and responsibility of government agencies.The paper illustrates the main achievements of target management of government budget performance in S province from the perspective of organizational management,practice implementation and awareness aspects.By pointing out current problems including target setting,target review,and target application,the in-depth analysis is conducted to explain these situation.The imperfection of legal institute and weakness of restraint,unstable and inefficient foundation of target management and neglect of chief management members are recognized as main reasons.Thus,series of innovative measures including founding the performance management agency,are proposed to promote the target management of budget performance.First,government should strengthen the institution construction of legal system,and boost the status of target management in budget performance.Second,it is of vital importance to accelerate the construction of data informatization and talent team,which are the foundation of target management of budget performance.Third,to improve government budget performance,government should emphasize the application of target auditing results.Last but not least,the full coverage budget performance management institution should be established to optimize the coordination and coherence between government departments.