Study On Overall Budget Performance Management Of Special Financial Funds

With the continuous investment of fiscal special funds,fiscal special funds have become an important component of fiscal funds.How to manage special financial funds well,improve the efficiency of fund utilization,improve the quality of public services,and provide people with a sense of happiness,satisfaction,and gain is a difficult problem for current government management.As a tool for fund management,comprehensive budget performance management can enhance the research on comprehensive budget performance management of fiscal special funds,improve the level of public services,ensure the stable development of enterprises,steadily improve employment levels,and ensure the steady progress of various fields,thereby promoting high-quality social development.Therefore,this article takes the comprehensive budget performance management of financial special funds as the research object,and takes the special funds for drug supervision in S Province as an example.Based on policies,the budget performance management process of financial special funds is sorted out,and field research,case analysis,and literature review methods are used to analyze the distribution and use of S Province’s drug supervision special funds,performance evaluation,in process performance monitoring,post performance evaluation,and result application process,It has been found that there are problems in the performance management of S Province’s financial special fund budget,such as untimely budget issuance,insufficient project approval necessity,non-standard project evaluation materials,superficial performance monitoring,non-standard project expenditures,slow fund execution progress,mismatched cost indicators with financial accounting,and unreasonable performance indicator system settings.According to the relevant requirements of budget performance management and the relevant provisions of special financial funds,we put forward suggestions such as optimizing the way of fund distribution,strengthening budget performance training,compacting department monitoring responsibilities,unifying the caliber of budget projects,standardizing Unit cost accounting,strengthening capital expenditure monitoring,and improving the performance evaluation system,hoping to help budget performance management of special financial funds of the same type.