Research On The Coordination Of China's Financial Budget Performance Goals,Performance Evaluation And Application Of Evaluation Results

Pursuing performance is the inherent requirement of state governance and the only way to build a modern fiscal system.On the one hand,the modern fiscal system with the characteristics of legalization,democratization,transparency and high efficiency puts forward higher requirements for government management and management capabilities.Strengthening budget performance management has become a level for governments to improve government budget management and an important mean to optimize resource allocation and save costs.On the other hand,under the development achievements of China's stable economic stability and increasing international influence,China still hides a certain degree of contradiction between fiscal revenue and expenditure.Therefore,since the Third Plenary Session of the 16 th CPC Central Committee in 2003,China has been actively exploring budget performance management,from the central to the local,from point to point and spread across the country.Since the 2015 Central Department Budget Performance Target Management Measures,the target management focus has been incorporated into the budget performance management reform process,and the report of the 19 th National Congress has proposed “full implementation of performance management”,and then in May 2018,the Ministry of Finance's Budget Department issued Advance China's performance budget reform research—China's budget performance management path and program research” announcement of intentions,China's budget performance management work has received unprecedented attention,which also means that the fiscal budget performance management reform has taken a new journey.However,we still need to pay attention to the fact that in the past ten years of exploration,both in terms of theoretical research and practice,China's fiscal budget performance management still faces difficulties in target preparation,performance evaluation,application of evaluation results and budget performance,and problems or challenges in the construction of the management system.Therefore,from the theoretical point of view,based on the new public management theory,cost-benefittheory,synergy theory,goal setting theory,etc.,this paper analyzes the necessity and feasibility of budget performance management,management synergy and goal management.In addition,this paper is supported by public product theory,public choice theory and principal-agent theory,and combined with the development status,the problems of the three main links of goal management,performance tracking and application of performance evaluation results are discussed.It is found that there is a large randomness in the preparation of performance objectives,and the performance evaluation indicators are the refinement and quantification of performance objectives.Therefore,the unscientificity of goal preparation leads to the lack of perfect performance evaluation index system construction and goal-oriented role,and thus the evaluation results Credibility and authority are questioned,which ultimately leads to the difficulty of applying performance evaluation results.It can be seen that the various aspects of budget performance management are interlocked,and the problems of any link will affect the effectiveness of budget performance management.This paper explores the goal management process control and coordination between various links from the perspective of synergy,explores the implementation path of performance management in the whole process,and proposes corresponding solutions from the aspects of technical system,organizational system and institutional system construction.With regard to the synergy of technology,it mainly proposes the enhancement of the synergy of the target compilation technology from the perspective of departmental function differences,project specificity and goal refinement and quantification.Combined with the rules,principles and value standards established by the indicator system,the paper puts forward the ideas and key points of establishing the evaluation index system of the whole process budget performance.Regarding the synergy of the organization,we should start with the goal of managing the value of the goal and clarifying the main responsibility to enhance the sense of responsibility and coordination of the organization.For the synergy of the environment,that is,the construction of the institutional system,this paper proposes the core system including the target preparation and adjustment system,the medium-term reporting system,the performance evaluation results feedback and application system,as well as theimprovement of related auxiliary systems involving information disclosure and management,project and performance indicator database,experts and intermediaries.