Study On The Reform Of The Financial Budget Performance In Nanhai District

The performance budgeting is a kind of budget system that take target as a direction, takeitem cost as to measure and take accomplishment valuation as core, is resources of effectiveassign and the exaltation of the results allied budget system. Is concrete to come to say,performance budgeting public section the budget build up in canning measure of resultsfoundation, carry on budget decision, do how much matter stir how much, according to thecomparison of the cost and the efficiency, decide to expend whether item necessity, iteminvolves if the funds limit is reasonable. Performance Budgeting from spin, effect, budgetthree main factor composing:"Spin" to mean budget expenditure wants the target forattaining;"Effect" means the tools and implements body index sign valuation completes thecircumstance of target and the result for obtaining;"Budget" means for expend theappropriation sum that the target provides. Public finance performance budgeting’s managingreform is great reform measure of our country public finance section. For raising governmentfurther the public finance manages the quality of work and raise public finance funds of useefficiency and efficiency, a lot of public finance supervisor’s sections are all progressivelyinvestigating how to availably promote public finance budget results to manage reform.In recent years, Nanhai District when the public finance income quickly increases, alsoface expenditure to inflate day by day, funds supply indentation enlargement etc. problem.Under this background, is the budget allotment of the self-contradict and deep time that solvesthis kind of "income cannot cover outlay" priority order problem,2004, Nanhai District startsinitiating the traditional public finance budget allotment system reform, promote itemperformance budgeting completely, founded the national public finance budget allotmentsystem reform first river. Continuously quest practice item expenditure the budget resultsmanage reform and pass to usher in expert’s team and design results evaluation index sign andgradually built up to overly the item expenditure before the event, matter in, the evaluationmechanism of after the event three links with ask a responsibility mechanism, promotedbudget to draw up of scientific, fine turn a management, continuously design and perfectresults budget process, establishment with deepen to judge index sign system, strengthen tothe results that declares item judge, raise the government public finance funds use effect.This dissertation relies on the more analytical method, substantial evidence analysismethod and cultural heritage study method, with Nanhai District, Foshan City, Guangdong province promote public finance performance budgeting reform for case, analyzed the presentcondition of the its public finance performance budgeting reform and the problem of theexistence in detail, at analytical the problem become because of foundation up put forwardperfect Nanhai District public finance performance budgeting reform of counterplan, thepublic finance performance budgeting reform of angle to China from the substantial evidencecarries on a beneficial quest research.