Research On Optimization Of The Budget Performance Management Of Administrative Institutions Under The Perspective Of Internal Control

With the transformation of government functions and reform of the public finance system,the performance management of financial budget becomes the necessary trend of reform.In particular,in the Report of the 19th National Congress,it is clear that "performance management should be implemented comprehensively".This fully demonstrates the determination of the party and the state to implement comprehensive budget performance management.In this context,the administrative institutions also regard the financial budget performance management as the focus of reform,and continue to explore.However,there are still problems in the process of the budget performance management.At present,China's administrative institutions are vigorously promoting internal control construction.If budget performance management is combined with internal control,that will continue to raise the level of budget performance management and promote the establishment of a modern financial system.This paper first briefly introduces the background and the significance of the research,literaturereview,research methods and contents,along with some related concepts.Secondly,analyzes the present situation and existing problems of budget performance management in China,then through comparative analysis method to analyze the present situation and existing problems of budget performance management in Xiamen city.Thirdly,studies the effect of internal control theory on budget performance management,then analyzes the contents of internal control construction in budget performance management.After that,taking the example of Xiamen to analyze the current situation of the combination of internal control construction and budget performance management in China's administrative institutions.Finally,based on the internal control perspective,puts forward some suggestions on optimizing the budget performance management of administrative institutions.