Research On Budget Performance Management Of China's Financial Poverty Alleviation Funds

China is in a critical period of poverty alleviation.Implementing precise poverty alleviation and poverty alleviation should not only pay attention to "how much money is invested",but also pay attention to "how well money is spent" and whether it is effective or not.Applying performance management,an important tool to improve the level of national governance,to poverty alleviation and paying equal attention to the precise and efficient use of poverty alleviation funds will provide strong support for winning the battle against poverty.The budget performance management of poverty alleviation funds is a budget management mode which relies on modern performance budget theory,draws lessons from the experience and practice of western developed countries,combines with the national conditions of our country,introduces the concept of performance into the budget management,establishes performance-oriented management mechanism by perfecting the means and methods of performance evaluation,thus continuously improves the efficiency of the use of poverty alleviation financial funds.Its basic element framework includes four links:performance objectives,performance supervision,performance evaluation,the evaluation result's application."Principal-agent" theory,"results connection" theory,the new public management theory and "spending money matrix" theory have expounded the reasons and objects of the performance management of poverty alleviation funds budget from different perspectives,which provides sufficient theoretical basis for the budget performance management of poverty alleviation funds.At present,although there has been some progress in the budget performance management of China's financial poverty alleviation funds,it is still in its initial stage.There are some problems.The performance monitoring is not comprehensive and the responsibility subject is not clear.The main body of performance evaluation is single and lack of independence,the evaluation index and method are not perfect,and the application of performance evaluation result is lack of depth and breadth.To further improve the budget performance management of China's poverty alleviation funds,first,we should improve the performance target management system,including expanding the coverage of performance objectives,standardizing the content of performance objectives,refining performance objectives and enhancing the binding force of performance objectives.Second,we should innovate the supervision mechanism of financial poverty alleviation funds,including focusing on the key points of the budget process,and building a three-dimensional and whole-process performance monitoring system;establishing and improving the accountability mechanism for the results of poverty alleviation funds performance monitoring;Innovating the supervision mechanism and improving the independence of the supervision subject;Improving poverty alleviation information system and building a dynamic monitoring platform;and building the NPC budget performance monitoring system.Third,we should improve the performance evaluation system of financial poverty alleviation funds,including improving the diversity and independence of evaluation subjects;Strengthening the individualized design of performance evaluation indicators of financial poverty alleviation funds;establishing a scientific and reasonable comprehensive performance evaluation index system;and establishing a poverty alleviation information system and improving performance evaluation quality.Fourth,we should improve the application system of performance evaluation results of poverty alleviation funds,including expanding the application scope of the results,Increasing the binding force of the application of performance evaluation results and accelerating the construction of personnel team of budget performance management.