The Study On Public Finance Budget Performance Management System Based On Control Perspective

The reform of financial budget performance is the most lasting financial system reform since the founding of the People's Republic of China.During the past 10 years,many governments at various levels have made a lot of experiments in the reform of budget performance from central to local governments.These efforts have made great progress in improving the financial resources.Distribution and project management have played a positive role in promoting,but in practice around the specific reform measures vary widely,both theory and practice are faced with many problems.Based on the history and reality of budget performance management theory,and detailed the theory,we introduced the performance budget of some OECD countries,and experience of some province in China.Combined with the reality,we figure out the probability of the new budget performance management system from the view of control.On the budget performance management mechanism of China's process control,based on public finance budget,we analysis the planning,executive and liability mechanism of the performance budget from control objective,design principle and control system.Under this mechanism,first we research the construction principle,executive methods,and framework design,second divide the system to core mechanism and auxiliary mechanism,and check the relation mechanism last.In this dissertation,we divide the budget performance management to three parts,planning,executive and responsibility in theory,and discuss the correlation system with the view of control.It is clear and accurate in logic for us to divide the system to core system and auxiliary system with the core mechanism and design and construct them.At last,we also give some suggestion for the imputing and guaranteeing of these system with the reality.