Research On County-level Government Budget Performance Management

The report of 19 th CPC National Congress pointed out that establish a comprehensive normative,standard science,strong constraints budget system to fully implement performance management.The full implementation of budget performance management is a profound change in the way of government governance,which is conducive to promoting government efficiency and improving public satisfaction.As the foundation of China's government governance,the county-level government bear the main responsibility of most public goods and services,and there are some outstanding problems in the process of implementing budget performance management.How to improve the status of county-level government budget performance management is the difficulty in fully implementing budget performance management.This paper selects F County as the case study object,and use the methods of field investigation and case analysis to analyze the whole process of F County budget performance management by means of public choice theory,principal-agent theory and signal transmission theory.The internal data used in the analysis such as the promotion of the F County budget performance management work from 2013 to 2018,and related assessment methods;the public information includes nation policy document,the performance targets and performance evaluation reports.The study found that F County had problems in the process of budget performance management,such as performance targets review are not strict,weak management performance monitoring,low quality of performance evaluation,and inadequate application of results.The main reasons are: the performance concept has not been firmly established,the performance incentives and constraints are not strong,and the comprehensive performance evaluation index system has not been established,lack of professional talent and information technology lag,and so on.Based on the experience of domestic and foreign government budget performance management reform,combined with the actual work of F County,the corresponding suggestions are put forward.This paper aims to provide a certain guiding significance and practical value for improving the local government budget performance management mechanism through the analysis and discussion of the F County government budget performance management.