Research On The Reform Of Budget Performance Under The Framework Of Medium-term Budget

In September 2018,the central committee of the communist party of China and the state council officially announced about the views of the full implementation of the budget performance management,comprehensive budget performance management mode is put forward,this is a new era under the background of deepening the reform of the budget performance management of the programmatic document.We will establish a scientific,standardized,highly constrained,comprehensive and transparent budget system and fully implement performance management.The budget performance reform should take the comprehensive implementation of performance management as the goal,and pay attention to improve the authority,rationality and effectiveness of performance management.To study the budget performance under the medium-term framework,aiming to predict the demand for public goods and financial resources based on the economic and social development trend in a long-time economic cycle,and also to make sure that the annual public policy,major reform and fiscal expenditure budget of the government during the planning period must meet the constraints of budget limits;While effectively controlling the growth of fiscal expenditure,we are committed to optimizing the allocation of fiscal resources,improving the level of public management,and enhancing the continuity of fiscal policies,the foresight of budget,and the sustainability of fiscal operations.Based on the related concept of Medium-term Budget,definition of performance budgeting and budget performance cycle,the new public management theory,the budget balance theory,clearly putting forward the implementation of the budget performance management is a realistic choice to our country;From the perspective of international research,point out Chinese budget performance management for a comprehensive review and summary;In addition,the author proposed the issues of promoting budget performance management from the medium-term budget framework for comprehensive consideration,and then proposed the "road map" of the budget performance reform.Budget performance has become the world trend of government budget reform.With the overlapping of national conditions and the successful experience of western countries,China has begun to gradually promote the reform of budget performance management in recent years.Studying the reform of government budget performance has important theoretical and practical significance.