Research On The Full Implemention Of Fiscal Performance Management In Huai 'an City

On September 1,2018,the party central committee and the State Council jointly issued "on the views of the full implementation of the budget performance management",requires governments at various levels with 3-5 years,basic build all-round,whole process,the whole budget performance management system,and integrates the budget and performance management,focus on improving the efficiency of financial resource allocation and use efficiency,change the pattern of curing budget allocation of funds,improve the level of budget management and policy implementation effect,provide powerful guarantee for economic and social development.Finance is an important foundation and pillar of national governance.In recent years,in accordance with the relevant requirements of the CPC central committee and the state council,governments and financial departments at all levels have actively promoted the comprehensive implementation of budget performance management and made useful explorations in light of local conditions.Under the background of China's economy entering the new normal and the increasing contradiction between government revenue and expenditure;How to effectively implement budget performance management,improve the efficiency of financial resources allocation and fund use,its role and significance are self-evident.This paper firstly analyzes the theoretical basis of the comprehensive implementation of budget performance management,such as the new public management theory,principal-agent theory,etc.Then,the paper makes an in-depth analysis of the practice of comprehensive implementation of budget performance management in Huai 'an city,summarizes the achievements and problems by sorting out and summarizing the policy documents of budget performance management issued by Huai 'an city and the specific measures adopted,and provides a practical basis for deepening the reform of budget performance management in Huai 'an city.Then,by drawing on the excellent experience at home and abroad,especially the merits of budget performance management in developed countries such as Britain and the United States and more developed regions in China,it provides a broader perspective for the reform of budget performance management in Huai 'an city.Finally,this article from the budget performance management of each link and participate in the main body Angle,for on the various problems existing in the current budget performance management put forward the solution,Huaian for the future furtherpromote effectively the budget performance management for reference,also hope that have a reference value for other areas in China.