Research On Performance Management Of General Public Budget Expenditure In Anning County

"The rule of counties is the safety of the world,and the strong county is the wealth of the country.".Under the new economic situation of "three periods superposition",the pressure of county-level fiscal revenue and expenditure is huge,even there are difficulties of "Three Guarantees".Anning City,as a county-level city in Yunnan Province,is located in the underdeveloped western region.After tightening the debt financing,the investment and construction capacity of local governments is also significantly weakened.The implementation of performance management of general public budget expenditure is not only conducive to the use of financial funds,but also conducive to the management and control of financial risks,as well as promoting the development of local economy.At the same time,budget performance management requires the diversification of participants,which is of great significance to the improvement of the quality of public service supply,the executive power of the government and the credibility of the government.On the basis of previous studies,this paper combs the basic theory,development process,practice,achievements and existing problems of the performance management of general public budget expenditure.Through the research on the performance management of general public budget expenditure in Anning City,we hope to provide timely and accurate grass-roots experience for the budget performance management of our country and enrich the budget performance management of our country Case experience,trying to make a useful exploration for the systematic study of budget performance management in China.This paper takes the performance management of general public budget expenditure in Anning City as the research object.Firstly,it combs the core concepts and basic theories of performance management of general public budget expenditure,and analyzes the purpose,significance and necessity of implementing performance management of general public budget expenditure in Anning City.Secondly,through literature,questionnaire,case analysis and other means,collect the overall situation of Anning budget expenditure performance management in the aspects of organization setting,responsibility division and department participation,and analyze the four links of general public budget expenditure performance management from the perspective of the whole process of budget expenditure performance management.Thirdly,combined with the experience of budget performance management at home and abroad,this paper puts forward countermeasures and suggestions to strengthenthe overall operation of expenditure performance from four aspects: system construction,organization team construction,multi department cooperation and information management.Finally,from the perspective of the whole process of performance management,this paper puts forward some suggestions to improve the performance management of expenditure in Anning City.In the aspect of target management,prepare target management flow chart,prepare overall expenditure and project expenditure target filling guide,and refine project expenditure management.In terms of performance tracking,the project selection criteria shall be refined,tracking time shall be reasonably arranged,and tracking report shall be improved.In the aspect of performance evaluation,we should strengthen the performance evaluation of expenditure policy,use information management means,and apply scientific evaluation methods.In terms of the application of evaluation results,the self-evaluation results and re evaluation results shall be included in the scope of budget disclosure,the supporting system for the application of evaluation results shall be improved,and the institutional arrangement for the connection between the evaluation results and the budget distribution of the next year shall be implemented.