Research On Performance Management Of Government Budget Under The Background Of Implementation Of New Budget Law

With the advancement of China’s supply side structure reform,the growth rate of fiscal revenue is slowing,and the scale of local debt is expanding,which has brought great debt risk to the administration of government.Under the circumstance,budget performance management is not only a performance evaluation tool but also a key starting point for the country to deepen the reform of financial system,improve the internal governance ability of governments at all levels and realize the modernization of national governance.The promulgation and implementation of the new budget law in 2020 is an important measure for China to comprehensively establish a standardized,open and transparent financial system.As a grass-roots government organization,the county-level government is responsible for strengthening government budget management,constructing a new public financial service framework,and ensuring the safe and efficient operation of financial funds.Based on the background of the implementation of the new Budget Law,it is an inevitable choice of establishing a modern fiscal system to study how to promote the reform of government budget performance management and improve the performance management of budget,which will help to optimize the allocation of government financial resources,save public expenditure costs and improve the rationality and effectiveness of the use of financial funds.In recent years,with the reform of fiscal and taxation system and the state’s attention to budget management,budget performance management as an important part of government budget management,its scientific and superiority to the optimal allocation of resources gradually highlights.However,there are still some problems in the implementation of performance management of county-level government budget.Based on the reality,this article starts from the current situation of budget performance management of H county in Shandong Province under the background of the promulgation and implementation of the new Budget Law.By taking the budget management process as the clue and after reading a large number of relevant literatures,I find out the problems existing in the development of budget performance management through questionnaire survey,and summarize the specific reasons with universality and regularity through using theoretical analysis methods combined with the reality of H county.Then,according to the characteristics of budget performance management of county-level government departments,this paper puts forward some measures that can effectively optimize and improve the effect of performance management,in order to provide some useful reference for grass-roots government budget management.