Research On Performance Evaluation Of Marine System Project Expenditure Budget

In recent years,China has continuously introduced tax and fee reduction policies which result in the slowdown of fiscal revenue growth partly.In addition of the impact of COVID-19 on the economy,China's fiscal revenue had a sharp decline,leads to the increasing pressure on fiscal expenditure and unusually prominent contradiction between revenue and expenditure.It is a serious issue facing our country that how to improve the efficiency in the use of limited fiscal funds and also a focus of public concern.Since the21 st century,China's reform of performance-based budget management has a rapid development.The central and local financial departments have formulated and issued relevant system documents,leading and guiding the national budget performance management work.However,it is undeniable that the reform of performance-based budget management is unbalanced,with significant differences in development levels among departments,regions and levels.With the tight fiscal policies in recent year,every administrative institution has been powerfully affected.How to deepen reform of performance-based budget management,vigorously improve the quality and efficiency,comprehensively improve the use efficiency of fiscal funds,and properly use every sum of fiscal funds is an urgent problem to be considered and solved under the new situation.Taking maritime system H project as an example,this paper makes an empirical analysis and research on the reform of performance-based budget management of China's maritime system.This paper summarizes the achievements and analyzes the problems in the performance-based budget management of maritime system,based on the theoretical basis of input-output theory,management by objective theory,4E theory,principal-agent theory and other theories,and the actual situation of Marine system.The evaluation of the maritime system from five aspects,including budgeting,performance-based budget management level,performance evaluation method,fairness of performance evaluation,and application of performance evaluation results.Accordingly,this paper proposed some countermeasures and suggestions in improving the budgeting,perfecting the supporting measures of budget performance evaluation,promoting the informationization construction of budget performance management,realizing the diversification of performance evaluation forces,and strengthening the application of performance evaluation results.This paper aims to provide ideas for optimizing the management process of the budget performance evaluation of the maritime system and continuously perfecting and improving the working methods through the in-depth analysis of the performance evaluation of the H project expenditure budget.