Research On The Budget Performance Management System Of The Special Fund Of The Cultural Department Of Inner Mongolia Autonomous Region

Budget performance management is an important part of the government performance management,it combines the western performance budgeting concept and the Chinese budget management practice.Culture department budget is a part of the government public budget,supply and demand of public cultural service which are defined by culture department budget lack of competitive market framework generally.The externalities and inalienability of public cultural service output which is difficult to measure,character of public cultural service data,such as the availability,authenticity and comparability,also actual work achievements which are hard to quantify,make performance management for cultural capital is difficult and challenging.The title of paper is "Research on Special Funds Budget Performance Management System in Autonomous Region Culture Department",it makes an organic combination of cultural department budget and performance management,and discusses the performance management system of the whole process of the cultural capital,and puts forward concrete measures abouthow to optimize configuration of public cultural resources,strengthen responsibility of unit expenditure,improve the quality of public products and public service,save the cost of public expenditure,so as to improve cultural department budget performance management level,finally realizes the refined and scientific management for culture special funds,to alleviate contradiction between cultural service and the public demand,promote construction of national cultural district.Regarding the structure arrangement,in accordance with the sequence: theoretical review,current situation and experience reference at home and abroad,problems analysis,the whole process of management system design,specific case analysis,it is studied on the special funds performance management problem involved in the autonomous region culture department budget in this paper.First,it makes the clear definition on concept and connotation of special funds performance management for cultural department,studies the budget performance management theories in turn.Second,this paper expounds the reform process and result of department budget performance management,analyzes the current problems in the performance management process,according to the result of cultural capital checked.Third,aiming at special funds in culture department,it establishes the whole process of performance management system in combination with the practical situation in our district.Finally,this paper makes the case analysis for public welfared books purchase expense in cultural special funds,put forward specific suggestions on further perfecting cultural department budget performance management.This paper takes these methods,for example,combining theory study and case analysis,the combination of text analysis and auxiliary chart.On the basis of summarizing existing theory and practical experience,it combines the realistic requirement of district culture special funds management with the problems in the current performance evaluation work,commences in four aspects,improving the management by objectives,performance operation monitoring,the performance evaluation implementation,and evaluation result feedback application.This paper constructs the whole process of performance management system,explores how to convert performance management,budget establishment,execution into an organic part of the budget management,discusses how to establish performance management mechanism "budget target,budget implementation monitoring,project evaluation,evaluation results feedback,feedback the results using".In the process of concrete discussion,this paper tries to grasp the knowledge concept and connotation of public finance,special funds management and performance management generally,also analyze the successful experience of performance evaluation practice and enlightenment at home and abroad,at the same time makes analysis and application combining with specific cases,It is concluded that practical whole process of performance appraisal management system,which will provide reference for the future performance budgeting that will be carry out.However,it is a complex work to promote the budget performance management,which needs step by step to improve in practice.Therefore,the width,depth and practical need of this research content should be improved and perfected constantly with public financial reform practice in the field of culture.