Local Government Budget Performance Management Innovation Research

Budget Performance management is an important part of government performance management, it is not only a kind of results-oriented expenditure budget management model but also an important way to improve the efficiency of using the financial resources. Budget Performance Management strengthen the concept of serving public of the government budget, emphasized the accountability and efficiency of budget expenditures。Budget Performance Management requires people pay more attention to outputs and outcomes of budget funds in the entire process of budgeting, budget implementation and budget monitoring.Since the increasing fiscal expenditure of ShenZhen government and the budgeting work of government are more and more transparent,it is more and more important to further improve the public finance system,promote financial management and improve the use of financial resources,and finally build an efficient, responsible and transparent government.Based on studying the domestic and foreign financial performance management, and learning the budget performance management reform of Zhongshan, Zhuhai and Hong Kong government, this thesis analyzed the problems that existed in budget performance management reform of Longgang District,discussed Longgang District Government need to establish a budget performance management system with "targeted budgeting, budget execution has monitored,the completion budget has evaluation, the evaluation results has feedback and the results has application". And propose the other reform path and provide policy recommendations to Longgang District Government inorder to achieve greater successes in the budget management reform.