Research On The Local Budget Performance Management Of H District In Central Jiangsu

Budget performance management is an important part of government performance management,as well as an important content and result appeal of scientific and refined financial management.The budget performance management implemented in China has experienced from the performance evaluation exploration to the development stage of establishing the whole-process budget performance management concept,and at present,the whole-process budget performance management system of “budget preparation has objectives,budget enforcement has monitoring,budget completion has evaluations,evaluation results have feedback,and feedback results have applications” has been basically formed,but the management effectiveness still needs to be further improved.In 2012,the budget performance management was started in H District of Central Jiangsu.The financial department has made a special fund performance evaluation as a breakthrough to gradually expand the scope of performance evaluation pilot sites,and continuously promote the whole-process budget performance management.After several years of research and practice,the budget performance management has achieved certain results.However,in general,the budget performance management level of H District still lags far behind that of advanced regions.To this end,in this paper,starting from theoretical research,it firstly clarifies concepts such as performance,performance budget and public budget,analyzes issues related to budget performance management using new public management theory,principal-agent and public choice theory,and provides theoretical guidance for the further promotion of budget performance management reform in H District in theory;secondly,combining with the actual work of financial budget performance management in H District,it analyzes the status quo of local financial budget performance management in this district,finds out that the budget target preparation needs to be standardized,the performance monitoring needs to be perfected,the quality of performance evaluation needs to be improved,and the application of evaluation results needs to be broken existing in the financial performance management of this district by analyzing specific cases,and analyzes its main reasons;finally,on how to strengthen the financial budget performance management of H District,it puts forward specific countermeasures and suggestions such as strengthening the construction of budget performance management,improving the five major links of budget performance management,and accomplishing the supporting work of budget performance management reform,so as to provide a strong financial guarantee for promoting economic and social development.