Research On Department’s Budget Performance Management

After the third plenary session of the 16 th CPC central committee put forward the idea of "establishing a budget performance evaluation system",the concept of performance management began to be applied in China’s budget management.After nearly ten years of practice and exploration,it has gradually formed a budget performance management system with Chinese characteristics.With the gradual establishment of the budget performance management system,the objectives of government performance management are becoming more scientific and refined,but the openness and transparency of China’s budget still need to be improved,the budget implementation efficiency is low and the budget performance evaluation system is not perfect.The traditional budget management concept mainly focuses on the input,allocation and use of budget funds,and pays less attention to the use effect and benefit of budget.However,according to the modern budget management concept,the budget should pay more attention to the analysis of output effect.Therefore,it is necessary to improve the process of budget performance management,strengthen the management of performance objectives,and implement "double monitoring" on the achievement of performance objectives and the progress of budget implementation,so as to ensure the achievement of the objectives on schedule and improve the efficiency of the use of financial funds.Based on the theory of public finance,the theory of new public management and the theory of budget performance management,this study innovatively proposed the S-N-O model of budget performance management,starting from the whole process of budget preparation,implementation and assessment,and combining with the specific case of budget performance management in Y subdistrict office,and carried out research on its application.This article firstly introduces the development course of the reform of the budget performance management and budget performance management present situation in Y subdistrict office,and then,this paper uses the S-N-O budget performance management model for Y subdistrict office for budgeting scientific analysis,budget implementation assessment objective analysis,normative analysis and budget analysis to that at present Y subdistrict office’s professional quality of budgeting team is not high,the budgeting process is not rigorous,low budget are enforced and budget performanceindicators is not reasonable.According to the existing problems,this paper puts forward some related suggestions to strengthen the management of budget performance,including group budgeting personnel to participate in training,to set up the project financing alternative library,set up scientific and reasonable performance targets and so on,hope that through case analysis of the budget performance management of Y subdistrict office,optimize the department budget performance management in our country,improve the efficient use of public funds and the government public service quality.