Research On Problems And Countermeasures Of Financial Budget Performance Management In Y City

At present,China’s finance is in a state of tight balance,and there are obvious conflicts and contradictions between revenue and expenditure.Therefore,it is necessary to “adhere to the government’s tight budget”,strictly control the level of budget expenditure,further reduce general expenses,strictly review new fiscal expenditures,and deeply explore the potential for cost savings.This is also the focus of budget management work.The “Opinions on the Comprehensive Implementation of Budget Performance Management” issued by the Central Committee of the Communist Party of China and the State Council clearly require the establishment of a comprehensive,full process,and comprehensive financial budget performance management system within three to five years,achieving a combination of budget and performance,focusing on improving the allocation and utilization of financial resources in China,and also providing new ideas for China’s financial budget performance management work.Budget performance management provides a“window” for the public to have a clear and intuitive understanding of the arrangement,direction,and expected effectiveness of financial funds.At the same time,we urge all budget departments and units to improve budget preparation,optimize expenditure structure,implement performance responsibilities,and enhance efficiency awareness,in order to truly achieve the concentration of financial resources for major tasks,further enhance the efficiency of financial funds,and better safeguard basic people’s livelihoods.This article uses literature research,interview survey,and empirical analysis methods,combined with local work practices,to analyze the work situation of budget performance management under the current financial situation in Y city as an example.Y City adheres to the work goal of combining budget and performance management,ensuring the implementation of budget performance management,but there are still shortcomings in its work practice.This article focuses on analyzing some of the problems and reasons that have arisen in the implementation of fiscal budget performance management in Y city,identifying the gap between the current budget performance management work and the relevant work requirements of the Party Central Committee and the State Council.At the same time,it fully draws on the valuable experience of surrounding cities to improve management systems,build management structures,improve management mechanisms,and improve management quality and efficiency.Several practical and feasible countermeasures have been proposed,hoping to provide some valuable ideas for the performance management of grassroots financial budgets in China.