| Budget performance management is the internal requirement of promoting national governance system,and also the important content of building modern financial system.In 2017,the party held the 19 th national congress,at which it proposed to build a comprehensive budget system from three aspects of transparency,scientific standards and powerful constraints,and to cover all departments with budget performance management throughout the whole process of budget management,including all financial funds.So far,the full implementation of budget performance management has attracted national attention.In September of the next year,the central government and the State Council made major strategic plans in accordance with the spirit of the 19 th National Congress of the CPC,and issued the national opinion on the full implementation of budget performance management(ZF [2018] No.34),aiming to solve the outstanding problems of current budget performance management.In 2019,Zhongshan City is facing the most difficult time of 32 years' construction.GDP growth rate is the lowest in nearly 20 years,falling to the "bottom" level of Guangdong Province.The contradiction between the weak growth of fiscal revenue and the rigid growth of fiscal expenditure in Zhongshan City becomes more and more prominent.In order to alleviate the contradiction of fiscal revenue and expenditure,we must strengthen the performance management in the budget process,further reduce the general expenditure,and use the financial funds with low efficiency for the "Three Guarantees" and the people's livelihood and other important areas.In order to achieve this goal,the application mechanism of performance evaluation results is the key link.By improving the application mechanism of performance evaluation results,we can achieve the effect of opening up resources and saving money,spending the least money to do more things,effectively optimize the structure of financial expenditure,and improve the use efficiency of financial funds.Based on the theory of public choice and principal-agent,and the document spirit of comprehensive budget performance management issued by the central government,the province and the city,combined with their own work,this paper studies the application mechanism of budget performance results in Zhongshan City.Through the research on the application mechanism of budget performance results in Zhongshan City in recent years by questionnaire,it is found that there are problems and reasons for the application mechanism of performance results,including not limited to the application of imperfect system level,the application of low management level,the application of weak decision-making level,and the application of social influence.Finally,after summarizing and analyzing the problems existing in the application mechanism of budget performance results in Zhongshan City,this paper puts forward some suggestions to improve the application mechanism of budget performance results in advance in Zhongshan City,that is,from the perspective of system,including the direction of top-level design suggestions and supporting rules;from the perspective of management,including budget performance,performance goal commitment and agreement Bundle,performance incentive,integrity relationship,etc.;application in decision-making level,including performance priority,third-party think tank decision-making,etc.;application in social influence level,including optimization of performance evaluation methods,establishment of evaluation index system,standardization of third-party evaluation organization management,improvement of performance evaluation results disclosure mechanism,etc.To achieve the integration of budget management and application of performance results,so as to improve the efficiency of financial resource allocation and the efficiency of financial fund use,further optimize the distribution mode of financial funds,strengthen the implementation effect of financial policies,and provide a strong guarantee for "revitalizing its economy" in Zhongshan City. |
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