Research On Optimization Of Budget Performance Management In The Offices Directly Under The CCCPC Based On The Combination Of Performance Management And Performance Audit

In recent years,with the rapid development of China's economy,the government's budget revenue and expenditure are increasing.At the same time,with the improvement of scientific and democratic decision-making of the government,the people's sense of constraint and supervision on the government is also increasing.This requires that the country's governance capacity must be constantly enhanced,and the government budget management system must be constantly improved and improved.One of the important tasks is to transform the budget management objectives from "compliance" to"performance".As the "bellwether" of government departments,the central government plays a very important and important role in the overall work of the party and the country,and should also play an exemplary role in the process of budgetary reform.However,the current budget performance management is dominated by the financial department.The budget administration department is not only the budget allocation operation department,but also the budget performance supervision department,which has its inherent limitations,and also leads to some problems in every link of budget performance management.On the other hand,as a powerful measure of performance supervision recognized by the academia,performance audit has been delayed to be carried out in a large scale due to some objective difficulties.Through literature review,the author found that many experts and scholars have done research on budget performance before,but there are still some deficiencies in the existing research.First,it separates budget performance management from performance audit.There are many researches on budget performance management or performance audit,but few on the combination of the two.Second,there are many practical studies on the budget performance management of local departments,but few on the budget performance management of central departments.The innovation of this paper lies in:(1)Innovation of the proposition.This paper chooses to start from the practical problems of budget performance management of the offices directly under the CCCPC,which not only ensures a higher station and a wider field of vision,but also ensures a smaller entry point,so as to facilitate the research.(2)Innovation of the key idea.In this paper,the research of budget performance management system of the offices directly under the CCCPC based on the current budget performance management and the present situation of the audit work,points out the budget performance management and audit the problems existing in the work of each link,and a better budget performance management system combined with the audit of budget performance is creatively proposed to solve these problems,has strong persuasive and feasibility.(3)Innovation of research methods:in the process of studying the budget performance management system of the offices directly under the CCCPC,this paper introduces the methods of comprehensive analysis,problem analysis and AHP in performance audit.This paper intends to use the principal-agent theory and the new public management theory,literature analysis,case analysis and data analysis.On the basis of studying the domestic and foreign literature,this paper takes Z bureau,an agency directly under the central government,as an example for analysis,and focuses on the analysis of relevant data to find out the existing problems in the current work of Z bureau in budget performance management and audit,and then puts forward improvement measures.This paper has the following findings:First,it introduces the current budget performance management system of bureau Z and summarizes some good practices in budget performance management of bureau Z.Second,it finds out the problems of the offices directly under the CCCPC represented by the Z Bureau in the work of budget performance management,including some performance indicators set more difficult,the lack of strict performance operation monitoring,performance information distortion,the performance assessment results for quality is not high,third-party evaluation of independence is not strong,the application of the result of the performance evaluation of budget is limited,some performance behavior of compliance risk,exposed the defect of internal control systems,etc.Third,it designs the budget performance management and performance audit integration mechanism,by the system arrangement,time and personnel arrangement,the relationship between the performance audit and performance management,the implementation scheme,the limitation of the performance audit and response.It got the conclusion that performance audit has an important auxiliary and supporting role for performance management,and the combination of performance management and performance audit can improve the budget performance management system of the offices directly under the CCCPC.The research value and practical enlightenment significance of this paper lies in:firstly,it can effectively improve the budget management level of the offices directly under the CCCPC and improve the use efficiency and efficiency of financial funds;Secondly,it can prevent from the source the corruption of the leading cadres and staff of the offices directly under the CCCPC and lazy politics.In addition,to the central state organ and local department budget performance appraisal and the audit work also has the certain instruction significance.In a word,it has strong application value and practical significance for perfecting our country's financial budget system,maintaining the stable operation of our country's economy and social harmony and stability.