Research On Budget Performance Management Of Yangxin County,Shandong Province

With the advancement of the modernization of national governance system,governance capacity and the improvement of the requirements for the implementation efficiency of budget funds,result-oriented budget performance management has become to an important tool for government budget management,as its increasingly importance.In 2018,the CPC Central Committee and The State Council issued the Opinions on Fully Implementing Performance-based Budget Management,requiring governments at all levels to fully implement performance-based budget management.As an important means to promote the reform of fiscal budget management,budget performance management is of great practical significance to improve the use efficiency of financial funds,optimize resource allocation and enhance the level of government administrative management by setting performance goals,process tracking and monitoring,and comprehensive performance evaluation.So far,an all-round,whole-process and full-coverage budget performance management has initially taken shape,but for county-level governments,it is still in the stage of continued improvement.To understand the problems and causes of the county government budget performance management,and put forward improvement measures,this paper selects Yangxin County in Shandong Province as a research object,using the "principal-agent" theory,performance management theory,etc.,analysis of Yangxin budget performance management present situation,the existing problems and its causes,and put forward the solution.This paper is mainly divided into three parts.Firstly,the basic situation of budget performance management in Yangxin County is explained,as well as the existing problems in organizational promotion,implementation process,result application,supervision and accountability are discussed,based on daily work experience,data analysis,and survey interviews.Then,the reasons are analyzed from aspects such as concept,institution,management and human resources.Secondly,select the typical practices of budget performance management in three counties and districts,including Tongzhou District,Dazhou City,Sichuan Province,Cili County,Zhangjiajie City,Hunan Province,and Boxing County,Binzhou City,Shandong Province,to analyze relevant practices and conduct comparative analysis and experience reference.Finally,based on the actual situation of Yangxin County,suggestions are proposed to strengthen the organizational leadership of budget performance management,the paper improves the operational mechanism of budget performance management,improve the guarantee system of budget performance management,and promote the optimal utilization of the integrated budget management system.The purpose of this paper is to provide empirical evidence and strategic basis for Yangxin County to improve budget performance management.