The Research On State-owned Capital Operation Budget And Performance Management Of State-owned Capital Operation Budget

Guided by the spirit of the Nineteenth National Congress of the Communist Party of China,China needs to further improve the budget system,comprehensively implement budget performance management,strengthen the state's control and binding power over the budget system,and raise the importance of performance management to unprecedented heights,which is The reform of the fiscal and taxation system of the times has pinpointed the way forward.The full implementation of performance management must comprehensively cover the "four budgets".As an important part of China's full-caliber budget system,the operating budget of state-owned capital is more common than the general public budget,government fund budget,and social security budget.There are also unique characteristics.Therefore,doing a good job of performance management of state capital operating budget has become an urgent practical problem to be solved.In recent years,the Central Committee of the Communist Party of China,the State Council,and local governments at various levels have also adopted a series of measures to guide the practical work of state-owned capital operating budgets and have conducted performance management trials.However,at present,the performance management of China's state-owned capital operating budget is still largely lacking in content,involving various aspects such as performance goal management,performance operation monitoring,performance evaluation,and the application of evaluation results.This article analyzes the basic situation of state-owned capital operating budget and performance management under the background of imperfect performance management of state-owned capital operating budget and the stagnation of reform progress,and then uses the heory of property rights,system theory and principal-agent theory as the theoretical support.Research on the performance management of state capital operating budgets.Firstly,the basic situation of the state-owned capital operating budget is introduced,and the relevant pilot situation of the state-owned capital operating budget performance management in Beijing and Jiangsu is analyzed.Secondly,it summarizes the external dilemmas faced by state-owned capital operating budget performance management and the inherent shortcomings of performance management.Thirdly,by looking at the experience of budget performance management in the United States and the United Kingdom,and combining the comparative analysis of the practical exploration of provinces and cities in China,we seek inspiration for the performance management of state capital operating budget performance.Finally,the system construction of state capital operating budget performance management,And put forward policy recommendations to improve the performance management of state capital operating budgets.