Research On Performance Management Of Special Finance In Yangzhou City

In recent years, yangzhou further implement the scientific concept of development, to the comprehensive construction as the theme, the development of creative economy, the construction of innovative city, sustaining economic growth, structural adjustment, stresses the innovation, and livelihood, the city’s economy maintained a good development momentum, the city region’s GDP totaled220.799billion yuan in2012, comparable price growth of13.4%, eight straight years of double-digit growth. In2012, the fiscal revenue of40.088billion yuan, up by29.3%; General budget revenue of16.778billion yuan, an increase of31%, as a share of GDP of7.6%, an increase of0.5%over the previous year. Continued substantial increase in revenue, support the development of the economy and various social undertakings of the special financial capital expenditure scale has been expanded, special fund accounts for the proportion of fiscal expenditure increased year by year. From the point of view, using the effect of the use of special funds directly affect the whole effect of the use of fiscal funds, how to make the limited financial fund to use on the blade, truly achieve, the problem is the content of research on this topic.Implementation of performance management is to improve the financial special fund use efficiency and benefit of the important measures and inevitable trend. In order to further strengthen the management of fiscal expenditure, yangzhou government issued "the municipal government of promoting scientific budget’s opinions on the elaborating management, advancing gradually performance budgeting management, constantly improve the budget performance management efficiency. This paper expounds the current status of yangzhou municipal finance special fund performance management work, analyzed the current financial problems existing in the management and use of special funds, with fiscal funds performance management "through a theory" as the theoretical basis, the key work of special funds performance management difficulties are analyzed, by drawing on the successful experience of performance management of both special funds, yangzhou municipal finance special fund performance management is put forward ideas and Suggestions.To launch a special fund performance management, should be gradual, after the first pilot away, on the basis of the experience gained prior notification performance goals, and gradually establish a matter later tracking mechanism efficiencies. In the practice of performance management, establish and improve the system of performance management system. To strengthen performance management foundation work, and constantly establish and enrich the perfect evaluation index and expert database, third party assessment mechanism, establishing performance management intermediary libraries. To further integrate the municipal finance special fund, from the capital amount, structure and type of solve the problem of funds allocation "small, scattered, play to the economies of scale of financial capital, realize the goal of concentrate resources to accomplish large undertakings ". Performance management is the ultimate goal of performance evaluation result application, through evaluation, regulating the use of fiscal funds, ensure the project goals. In addition, in order to guarantee the effective work of performance management, performance management to strengthen the team construction organization and performance management, effectively solve the current widespread the problem of weak performance management team, the organization capable force, enrich the performance management team, in order to improve the overall level of performance management work.