Research For The Budget Performance Management

On Oct 18 th 2017,General Secretary of the Communist Party of China Xi Jinping pointed out in the reports of the 19 th National Congress of CPC: We will accelerate the establishment of modern financial system,build up a balanced fiscal relationship between central and local governments with clear powers and responsibilities,establish a comprehensive,transparent,scandalized,scientific,conditional financial budget mechanism,and fully carry out a performance management.Actually,Budget performance management was proposed as a national governance,indicated that this will be fully implemented across the country.Currently,the central government employed a large scale policies to cut off the tax and relevant administration fees,which created a slack environment for the development of enterprise,at the same time,those measures also exposure a certain impact on tax revenue of local governments and shocked a little bit for operations of financial system.In order to deal with the impact,the central government has made it clear that local governments should focus on improving the performance of fiscal funds to ensure stable fiscal operation with sustained,healthy economic and social development.This paper aims to study the real case in D city,to summarize the overall performance of its budget performance management,also,we use the target formulated by ministry of finance as the benchmark,according to the situation of budget making organization and survey feedback,we believe that the management foundation of D city cannot meet the requirement of budget performance.Level of performance management cannot match with level of financial management,performance evaluation process is not professional,evaluation result cannot reflect the expectation etc.after analysis,it concludes government lack of awareness on budget performance management promote the development of financial management.National Marco policy and local government mechanisms are not sound,The budget performance management policy lacks effective publicity,performance management level cannot meet the reality etc.Based on that,we use Beijing and Shanghai experience,to come up some specific suggestions on how to establish a sound budget performance management system,improve the basic support for budget performance management,build up support system and strengthen evaluation etc,strengthen logistic work,build up supporting system,and consolidate performance evaluation,in order to provide reference and assistance for standardizing,scientizing,and improving budget management level of D city.