Study On Budget Performance Management Of Yongan City

How to maximize the efficiency of the use of financial funds has always been the focus of financial management,so the Government has been trying to promote the reform of budget performance.Under this background,the budget performance management in Yong'an City has started to work.Although some achievements have been made,many shortcomings and obstacles still remain.Based on the experience of OECD countries,Shanghai and Guangdong,this paper studies the problems encountered in budget performance management in Yong'an City,sums up the corresponding improvement measures and makes a case analysis.This article is divided into four parts.Firstly,it makes a theoretical explanation of fiscal budget management and financial budget management,and analyzes the advanced experience of the United States,Australia and New Zealand,as well as Minhang District of Shanghai and Nanhai District of Foshan,Guangdong Province,to lay the theoretical foundation for later analysis.Secondly,it discusses the practice of budget performance management in Yong'an City.It makes a general description of the construction and promotion of budget performance management in Yong'an,and discusses the main problems including the budget performance management are not on the right track,the concept of budget performance needs to be strengthened,the relevant legal work needs to be improved,the transparency of the current budget is poor,the performance evaluation system is not scientific enough,and the budget management system still needs to be improved.Thirdly,the author puts forward some countermeasures to solve the problem of budget performance management in Yong'an.Firstly,paying attention to budget performance,strengthening the relationship between budget performance and budget program,popularizing the concept of budget performance management.Secondly,focusing on the legal area of budget performance to promote the construction of legal regulations,and taking measures to ensure relevant laws and regulations can work.Thirdly,to improve the technical performance of the budget level and establish a scientific performance indicator system to enhance the budget performance management,using computer and data processing to improve the transparency of budget information.Fourthly,to improve budget performance management system to strengthen the project management,fund management and team management.Last but not least,to promote the budget performance innovation mechanism,adhere to the special funds competitive allocation reform,improves the expert appraisal system.Finally,this paper takes the performance evaluation of the special budget of the new rural construction as an example,and makes an empirical analysis on the budget performance management of Yong'an.In this paper,the research on the budget performance management of Yong'an not only focuses on the analysis of the current problems,but also puts forward some reasonable and effective suggestions based on the advanced experience at domestic and abroad.Combined with the actual situation of Yong'an City,it provides some useful solutions and theoretical guidance.At the same time,this research has some reference values for other cities whoever encounters the same problems in China,therefore to be helpful in the current reform of financial budget performance management.