Research On Budget Performance Management Of Fuzhou Gulou District Government

The concept of Performance Management is usually applied in organizational management. Budget Performance Management, which is an important component of government performance management, is also adopted in budget management to raise the efficiency of public fund and provide more and better public goods and services. In recent years, launched by the Ministry of Finance, some provinces and cities have conducted pilot work related to Budget Performance Management, which have brought about some successful cases. However, for the local governments at various administrative levels or in different areas, the experience which could be drawn on is far from enough. In particular, for district governments at low budgetary level, either the theory or the practice guidance is deficient. Therefore, they mainly grope across the river by feeling the way in the implementation, which makes it difficult for them to carry out the work and achieve desired results quickly.Preparation work of Budget Performance Management was started in Fuzhou Gulou District Government in 2013 and the year 2014 saw its implementation in full swing. Though some achievements have been scored in the two-year preparation and implementation, more problems have been exposed. To find the deep reasons behind the problems and implement Budget Performance Management of the Ministry of Finance in an effective way so as to raise the efficiency of financial funds becomes the purposes and significance of this research.By applying such theories as New Public Management (NPM) and Principal-agent Theory and adopting methods like documents analysis, comparative analysis and analysis based on combining theory and practice, and on the basis of sorting out current conditions and tendency of government budget performance management in China, this paper straightens out current conditions of Budget performance management of Fuzhou Gulou District Government, makes thorough analysis of existing problems and their reasons and puts forward solutions and suggestions on improving work related to budget performance management in Fuzhou Gulou District.This paper consists of six chapters. Chapter I, introduction, briefs research background, overall research situations from home and abroad, research ideal and methods, etc. In Chapter II, this paper gives definition of concepts including Performance Management, Budget Performance Management and Department Budget and analyzes relevant theories like New Public Management (NPM) and Principal-agent Theory. In Chapter III, on the basis of development of budget performance management, this paper summarizes factors that affect its development and introduces general trend of budget performance reform, In Chapter IV, the paper makes an analysis and summary of implementation of budget performance management in Gulou District. Progress made and achievements scored in this regard have been introduced. In Chapter V, this paper points out existing problems in budget performance management of Gulou District Government and deeply studies reasons behind. In Chapter VI, experience in implementation of budget performance management of Nanhai District of Guangdong Province and Minhang District of Shanghai have been introduced. In Chapter VII, suggestions on improving budget performance management work of Gulou District have been provided. Chapter VIII is conclusion and forecast.This paper draws conclusions as follows. First of all, there exist such problems as lack of initiatives in performance management, backward procedure management, and unsound system set-up in the work related to budget performance management in Gulou District. Various factors have led to these problems, including difference between traditional and current concepts of budget management, weakening implementation at grass-root level, deficiency of professionals and strong policy and institution support, evaluation system to be improved, public suggestions and expressions been neglected, inefficient performance management feedback and rather low application level.Secondly, to improve budget performance management in Gulou District, the following measures shall be taken:focusing on supervising implementation of work related to budget performance management of key departments, making specific stipulations on classified management of financial expenditures in budget performance management, optimizing procedure management of budget performance management, speeding up management personnel cultivation, constructing performance management evaluation index which is public satisfaction oriented, strengthening organization support and perfecting performance management system construction.