Research On The Implementation Of Budget Performance Management In Small And Medium-sized Cities And Its Countermeasures Park

The exploration of budget performance management in China began in 2003.Although it has achieved initial results,there are still problems of unbalanced and unequal development.From the horizontal perspective,the areas with early start continue to make steady progress and further advance the work process of budget performance management.The areas with later start have also carried out related work in succession,while there are still some backward areas still under observation and hesitation,and the work is lagging behind.Longitudinally,the budget performance at the central level is in full swing,the work at the provincial level is faster and better,and the work at the municipal and county levels is relatively backward.Whether viewed horizontally or vertically,most small and medium-sized cities are at the end of carrying out budget performance management.This paper mainly applies the literature review method,case analysis method,questionnaire survey method and interview method,and takes the budget performance management of H city as an example to study the implementation of budget performance management in small and medium-sized cities.First,the background,research object,domestic and foreign research review,research significance,research framework and ideas,research methods,research innovation and so on are discussed.Secondly,this paper explores the current situation of budget performance management in China,mainly discusses the power of implementing reform of budget management,the policies and requirements of the central government on budget performance management reform,and the current situation of budget performance management reform of local governments in China.Then,it explores the current situation of the implementation of budget performance management in H city,and explores the problems and causes of the budget performance management in H city.Combined with the budget performance management of H city and drawing lessons from domestic and foreign practical experience,this paper proposes the optimization and reform of budget performance management in small and medium-sized cities in China.First,the author puts forward the path of budget performance management in small and medium-sized cities by city level and county level.The city level should promote the work in four links:performance target management,performance operation tracking and monitoring management,performance evaluation implementation management,public evaluation result feedback and application management.The county should promote the work synchronously with the city level in the two links of performance target management and performance evaluation implementation management,and gradually promote the performance operation tracking and monitoring management,public evaluation result feedback and application management.Second,it puts forward Suggestions on budget performance reform in small and medium-sized cities:improve and perfect the budget performance system and measures,establish and improve financial performance management departments at all levels,strengthen budget performance management and increase incentives for budget performance management.Suggestions are put forward for the municipal level to construct the whole process budget performance management mechanism,unify the leadership of the whole city budget performance management,and steadily promote the budget performance management.Suggestions are put forward for the county to carry out the pilot work of budget performance management,improve the organizational structure,increase publicity and increase financial support.This paper believes that H city’s budget performance management is representative to some extent,and it can provide some Suggestions and help for the research on the optimization reform of budget performance management in small and medium-sized cities in China.It is hoped that China’s small and medium-sized cities can carry out budget performance work in light of their actual conditions and implement the "last mile"of comprehensive budget performance management in China.