Research On The Performance Management Of Qingdao's Financial Budget

Finance is the foundation and important pillar of national governance.Budget performance management takes an important part in the governmental performance management and it contributes to the scientificity and standardization of fiscal management.Since the 1970 s,some countries including the United States and Britain vigorously promoted governmental performance management and reformed budget performance in response to the situation of economic globalization,technology information and international compe-tition.These policies,which raised the use efficiency of public fund and improved government performance,became the tendency of financial reforming and were adopted by many countries of the world.Qingdao city started the budget performance management since 2008,in accordance with the principle of "easy to difficult,from point to surface,steadily",by the special fund performance evaluation as a breakthrough,and gradually expand the scope of performance evaluation,and promote the whole process of budget performance management,and achieved certain results.Based on the theoretical basis of public budget and budget performance management,this paper uses the methods of comparative study and case study to conduct a comprehensive and multi angle analysis on the reform of budget performance management in Qingdao.At the same time,According to the performance management concept is not strong,the feedback of performance results application level is low,financial capital allocation is not standardized,the degree of information needs to be improved,the lack of professional talents,from parts of the domestic and foreign public sector budget performance management reform experience,put forward to strengthen the theoretical system of research,promotion,gradually improve the performance target framework,construct the performance evaluation index system,the establishment of the performance evaluation results with accountability oriented,implementation of the mediumterm budget and multiyear budget balancing mechanism,improve the budget the performance management system and other countermeasures,on certain guiding significance and practical value of the current budget performance management for local public sector in China.