Research On Problems And Countermeasures Of Budget Performance Management In Grassroots Departments

Budget performance management is an important part of budget management,and also results and efficiency oriented.To carry out performance-based budget management,we need to integrate the concept of performance into every link of budget management and emphasize that "expenditure must be effective,ineffective expenditure must be held accountable",so as to improve the efficiency of the use of financial funds and ensure that every financial expenditure is necessary.Under the influence of COVID-19 and global multilateral economic and trade frictions,our country has introduced a series of policies,such as tax and fee reduction,to support the development of enterprises.In such an environment,the tax revenue,which is the main source of fiscal revenue,continues to decrease,and the growth rate of fiscal revenue also slows down,especially the fiscal revenue of grassroots departments.It is a practical problem that governments at all levels need to make more reasonable and scientific use of financial funds.Guided by the principal-agent theory,the new public management theory and the public product theory,and taking the Industry and Information Bureau of Z District as an example,this paper conducts an in-depth study and discussion on the budget performance management of grassroots departments,and makes an in-depth analysis of the problems encountered by grassroots departments and their existing reasons,and puts forward targeted countermeasures and suggestions.This paper finds that the existing problems of budget performance management in grassroots departments are as follows: weak concept of budget performance management;Budget performance management coverage breadth is not enough,continuity is not strong;General description of performance indicators;Self-evaluation of performance is weakened,etc.The reasons for the problems mentioned above of budget performance management in grassroots departments are as follows: the construction of policies and systems is not in place;The implementation system is not sound;Index database is not sound;The professional degree of budget performance management personnel is not strong;Insufficient supervision,etc.On this basis,this paper puts forward the following countermeasures and suggestions:firstly,improve the top-level design,strengthen the organization management;Secondly,improve the budget performance management system;Thirdly,enrich the talent team and introduce information technology;Fourthly,Strengthen supervision and improve the quality of self-assessment.