Research On The Problems And Countermeasures Of Public Financial Budget Performance Management In J City Of Shandong Province

Finance is the foundation and important pillar of national governance,and the core of the fiscal system is the government budget system.The comprehensive implementation of budget performance management is a key measure to optimize the allocation of financial resources and improve the quality of public services.In 2003,the Third Plenary Session of the 16 th Central Committee of the Communist Party of China adopted the Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Improvement of the Socialist Market Economy System,which proposed for the first time to establish a budget performance evaluation system,and China began to explore budget performance management.Since the 18 th National Congress of the Communist Party of China,under the strong leadership of the Party Central Committee with Comrade Xi Jinping as the core,China’s budget management system has been continuously improved,and the performance of the use of fiscal funds has been continuously improved,which has played an important supporting role in China’s economic and social development.In recent years,J City,Shandong Province has comprehensively promoted the reform of budget performance management in the city,and the budget performance management work has achieved initial results,but there are still some outstanding problems in the specific implementation process,especially the grassroots budget units have not effectively established the performance concept,the professional level of performance management is not high,and there is a certain gap between the ideal state of the top-level design of performance management.In this regard,this paper intends to investigate and analyze the performance management work of J City in recent years,learn from the existing successful experience in other regions,and discuss the coping strategies of J City to achieve the optimization of public financial budget performance management.Based on the concept of public financial budget,budget performance management,public financial budget performance management in J City,Shandong Province,and the new public management theory,commission-agency theory,public product theory and financial performance evaluation theory,the research first investigates the public financial budget performance management in J City,masters the first-hand information,and then deeply analyzes the problems and causes,and combines the successful experience of budget performance management at home and abroad and the enlightenment it brings.Finally,from the aspects of public financial budget performance management foundation,institutional team building,budget performance management system system,information management and application of public financial budget performance evaluation results,the strategy of optimizing public financial budget performance management in J City,Shandong Province is proposed,which provides some ideas and references for public financial budget performance management in relevant regions in China.