Research On Performance Management Of Fiscal Budget Items In H District H

In recent years,as the central to local governments pay more and more attention to the reform of fiscal performance management,governments at all levels will focus on budget performance management.Strengthening fiscal budget performance management and improving the efficiency of fund use will contribute to high-quality economic development To build an efficient and transparent service-oriented government will help improve people's well-being.Financial project expenditures account for a large share of government budget expenditures at all levels,large total funds,and wide project coverage,and are closely related to people's livelihood projects.Therefore,focusing on the performance management of fiscal budget project expenditures is not only conducive to deepening the reform of the fiscal and taxation system,promoting the development of fiscal performance management in China,but also conducive to increasing project expenditures to exert their social benefits,and has a profound impact on the enrichment of theoretical significance and practical application value.Based on the relevant concepts and theories of financial budget project expenditure performance management,this paper studies the current status of the work of local government finance project expenditure performance management in H city H district,referring to the United States,the United Kingdom,Beijing,and Shanghai to carry out financial budget performance management.Advanced experience,comprehensive use of literature research method and case analysis method,selecting the performance evaluation of the project of the installation and maintenance of school buildings in 2016-2017 in the H District Finance Bureau of H City as an example,through in-depth research on the implementation,management and use of project funds,Analyze the reasons for the insufficient attention,incomplete supporting facilities,lack of budgetary performance management in the entire process,and the lack of professionalism in talent business in the process of fiscal performance management project expenditure in the district,and then propose a targeted improvement of the fiscal budget Suggestions for project expenditure performance management,such as tamping the responsibility of the budget unit,improving performance management processes,establishing a disciplinary accountability system,strengthening business training,and building a performance management information platform,etc.Long way to go.In the context of this era where performance management is becoming more and more important,it not only provides a reference for the district to improve the performance management of financial budgets,but also has some reference for other regions to improve the performance management.