J City Industry Support Special Fund Budget Performance Management Research

The special fund for industrial support is set up by local governments within a certain period of time to promote local economic development,achieve industrial transformation and upgrading,and is arranged by the financial department to support the development of specific industries.In general,the special funds for industrial support have indeed played an incentive and promoting role in the high-quality development,transformation and upgrading of national and regional industries.But at the same time,there are also objective situations such as the administrative departments pursuing the maximization of the departmental budget,the random setting of special funds for industrial support,the serious phenomenon of individual special funds lying on the books,and the inability to maximize the benefits of financial funds.With the promotion of the reform of China’s financial budget management system,all financial funds,including special funds for industrial support,urgently need to implement budget performance management in an all-round way to improve the use efficiency of financial funds.This paper analyzes and studies the basic situation of budget performance management of industrial support special funds in J City from the perspectives of current situation,problems and reasons,and policy recommendations,and concludes that the problems in budget performance management of industrial support special funds in J City are as follows: the recognition and attention of budget performance management of industrial support special funds are not enough;The preparation of performance objectives is not scientific,the review is not rigorous,the monitoring of performance operation is lack of grasp,the quality of performance evaluation is not high,and the application of results needs to be further strengthened;There are drawbacks in budget performance management that departments and financial systems go their own way.The main reason for the above problems is that the legal system of budget performance management is not perfect and lacks effective binding force;The budget performance management system is not perfect and lacks normative standards;The supervision and transparency of budget performance management are insufficient,and there is a lack of effective participation.Based on the analysis of the problems and causes in budget performance management,this paper puts forward corresponding optimization countermeasures and suggestions from several aspects,such as improving the grasp and capacity building of budget performance management of special funds for industrial support,strengthening the level of budget performance management in the whole process,strengthening the application of budget performance management results,consolidating the information guarantee ability of budget performance management,strengthening the supervision and management of budget performance and punishment for violations.