| With the rapid development of the economy and society,the volume of financial funds held by governments at all levels in our country is increasing.Although the governments constantly improves the management of funds,the management system is not updated to keep up with the incremental increase of funds.Therefore,for a long time,how to make reasonable and effective constraints on the benefit of financial resources has been missing at the institutional and methodological levels.The nation issued a core document of great significance in 2018 to guide the practice of comprehensive budget performance management.At the higher level of the 19 th National Congress of the Communist Party of China and the Fourth Plenary Session of the 19 th CPC Central Committee,"comprehensive budget performance management" has been gradually put forward and emphasized.Therefore,comprehensive budget performance management is not only used as a breakthrough to improve the level of financial management and government administration,but also plays a very critical role in the promotion of national governance capacity.According to the actual situation of T city,a prefecture-level city in the eastern province,government departments at all levels have been under great pressure on funds in recent years due to the impact of the COVID-19 and the macro-economic situation.There are more and more "rigid" expenditures such as nucleic acid test for the whole people,ensuring security in the three areas of basic living needs,wages and the normal functioning of primary-level governments and urgently needed project construction,and the contradiction between financial revenue and expenditure is very prominent.Therefore,it is urgent to take certain measures to improve the benefits of the use of financial funds and bring the limited financial funds into greater play.Based on the basic history and great significance of the reform and development of comprehensive budget performance management in China,in this paper,the related literatures about budget performance management at home and abroad are studied.By clarifying the core concepts and specific meanings of comprehensive budget performance management,and introducing the theoretical basis support such as public product theory,the promotion method,the implementation process and core points of the work are clarified.Focusing on the three core concepts of "whole process,all-round and full coverage" of comprehensive budget performance management,data analysis,case analysis and other methods are adopted in this paper to summarize the basic situation of comprehensive budget performance management in T city,and the innovative practices and achievements of T City in full-cost performance management and performance management of special bond funds are particularly pointed out.Through on-the-spot investigation,visits and interview,it is found that the "whole process" performance management needs to be improved urgently because of unreasonable performance indicators and insufficient constraints;The "full coverage" of performance in the areas of special financial funds and financial revenue management has not been achieved due to the weakness of the quality of personnel and financial revenue management;The lack of work motivation and unclear division of responsibilities has led to some problems such as the difficulty of "all-round" performance management in some government departments.In view of the deficiencies in the promotion of comprehensive performance management work in T city,this paper focuses on the advanced experience of Shenzhen,Jinan and Yantai in the performance management of financial funds in special areas,the application of information technology and the incentive and restriction measures.Furthermore,specific measures and opinions are put forward to improve the quality of comprehensive budget performance management in terms of strengthening the weak links of "whole process" performance management,precisely covering financial funds in special areas and strengthening the financial revenue performance management,and guiding the primary-level government departments to improve the performance management level "in an all-round way". |
