Research On Performance Budget Management Reform In S City

The 19 th CPC national congress proposed to establish a comprehensive and standardized budget system featuring transparency,scientific standards and strong constraints,and comprehensively implement performance management.Financial performance is the core of government performance and budget management is the key to financial performance.The implementation of performance budget management reform in S city started early and has made positive progress,but at the same time many difficulties and problems have been exposed.By analyzing the current situation of performance budget management reform in S city,this paper summarizes the problems faced by the performance budget management reform in S city,puts forward countermeasures,and provides some reference.Firstly,put forward the research framework,clear the research content and method,secondly analyze a couple of concepts,and the performance of public budget management theory foundation,on this basis,adopt case analysis method to analyze the prior evaluation and the post hoc evaluation of S city,from the point to aspect,from the shallow to deep,the gap between it and ideal performance budget management is found:it's not only the technical difficulties in performance evaluation,but also the deficiencies in system design and obstacles in political system.Through the analysis of the theoretical and practical reasons for the above problems,it is concluded that the promotion of performance budget management is not a one-step process.It requires long-term arduous exploration and efforts,a sound institutional culture environment,and a more efficient decision-making mechanism.Specifically,it includes the practical transformation of government functions,the improvement of the performance budget evaluation system,the establishment of a monitoring mechanism for performance budgeting,the acceleration of performance budget legislation,the improvement of the performance budget monitoring mechanism of the NPC,and the reform of the performance budget supporting system.