Research On The Reform Of Budget Performance Management In Jiangxi Province

In order to further promote the reform of public finance and improve the use efficiency of financial funds,the CPC Central Committee and the State Council have repeatedly stressed the need to promote budget performance management.As a result,the financial and budget departments at all levels have adopted the form of top-down budget disclosure,closely centering on the pilot work of budget performance management aimed at evaluating the performance of financial expenditure,changed the old concept of focusing only on financial expenditure and financial distribution,ignoring or even ignoring expenditure performance management,and explored a budget performance management mechanism suitable for China’s national conditions,that is,in the whole process of budget implementation After the event management,and achieved some results.Taking public goods theory,performance management theory and new public management theory as the theoretical basis,which affect the budget performance management,this thesis takes Jiangxi Province as a typical example to analyze the budget performance management reform.This thesis summarizes the experience and achievements of Jiangxi provincial government budget performance reform,and analyzes in depth the problems and reasons existing in the process of Jiangxi provincial government budget performance reform.The following problems are found:(1)The informatization degree of budget performance management is low and the work efficiency is low;(2)The project evaluation mechanism is too subjective,and the performance evaluation indicators are limited;(3)The supervision and management process is chaotic and the supervision motivation is insufficient;(4)The construction of professionals is weak and the awareness of performance management is weak.The main reasons are that the system information support ability of budget performance management is insufficient,the evaluation index system is single,the supervision system is imperfect,the organization and personnel allocation are insufficient,the government does not pay enough attention to budget performance management,there is no system for applying the results of budget performance evaluation.In the face of the problems in the budget performance reform of Jiangxi provincial government,this thesis,by studying the history and implementation of the budget performance management reform in developed countries,puts forward countermeasures and suggestions to deepen the financial budget performance management of Jiangxi Province,hoping to contribute to the establishment of a budget performance management mechanism suitable for China’s national conditions,mainly including:(1)developing and applying the budget performance management information system to improve work efficiency;(2)Establish a diversified system of budget performance evaluation subjects;(3)Establish a whole-process management system;(4)Give play to the main role of Jiangxi provincial government departments and units;(5)Strengthen the performance concept awareness of all government departments and units in Jiangxi Province;(6)Strengthen the publicity and application of performance evaluation results.