| In recent years,the Central Committee and the State Council have paid more and more attention to financial budget performance management,and have taken it as an important way to optimize the allocation of financial resources and improve the quality of public services,and have issued a series of laws,regulations and policy documents.Local governments across the country have also introduced and implemented relevant measures for the comprehensive budget performance management.Budget performance management in Aksu region of Xinjiang Uygur Autonomous Region began in 2015 and it is still in its initial stage compared with developed cities.This paper took Aksu Big Data Development Service Center as an example to find out problems in its budget performance management,then analyzed the reasons,and proposed countermeasures and suggestions to help the unit improve its management level.The study provides a theoretical basis for government departments of all levels to formulate policies on budget performance management for grass-roots public institutions.This paper adopted the methods of literature analysis,questionnaire survey and interview,and it was based on public finance theory,new public management theory,entrustment-agency theory.through the current situation of budget performance management of the Aksu Big Data Development Service Center,it reflected problems in budget performance management of grass-roots public institutions.100 electronic questionnaires were distributed,with 92 returned and 20 people were interviews face to face.Through investigation and interview,it was found that although the Aksu Big Data Development Service Center could strictly implement the budget performance management requirements,there were still problems in the performance management process,such as insufficient organization and implementation planning,urgent need to improve management technology capabilities,and management functions to be expanded.The reasons for this were mainly due to the imperfect budget performance management system of the Big Data Development Service Center,lack of publicity and training for budget performance management,and lack of budget performance management experience.Based on the analysis of problems and causes,the following suggestions are put forward.First,it is necessary to improve the budget performance management system in terms of institutional settings,staffing,rational utilization of internal resources,and standardization of work process.Second,strengthen the training of budget performance managers at all levels of the Big Data Development Service Center and guide staff to establish a correct and reasonable awareness of budget performance management.Third,improve the technical support system for budget performance management from a professional perspective,strengthen the scientificity and rationality of budget performance target setting,strengthen the use of budget performance evaluation results,and further improve the openness of performance evaluation information. |
