| The government budget is an important carrier of the national governance system,and it is the basic rule of modern state governance activities to govern the country through the government budget.Strengthening government budget performance management and further improving the level of national governance is an important measure to improve the government performance management system and deepen the reform of administrative system.In the report of 19 th National Congress of the Communist Party of China,it is clear that "establish a comprehensive and transparent,standard and scientific,strong and constraint budget system,and carry out an exhaustive performance management",which put the government budget performance management to the national strategy.The research on the evaluation system of government budget performance management is of great significance to promoting the level of government budget performance management,and promoting the construction of a high efficient,fair and transparent government.Firstly,based on the realistic development stage of government budget performance management evaluation,the connotation of government budget performance management are explained from the theoretical dimension which includes basic theory of new public management,principal-agent theory and bureaucratic budget maximization theory.Thus providing a supporting theoretical idea for optimizing the district government budget performance management.Secondly,according to the practice of government budget performance management in Jianye District of Nanjing,the management method,evaluation target and evaluation process,evaluation tool and index system,evaluation monitoring and result feedback are analyzed and researched.The status,problems and causes of the problems of budget performance management in this area are analyzed and summarized.Finally,by comparing and analyzing the practice of Minhang District of Shanghai in budget performance management,lessons are drawn from its experience.Combining the theory of budget performance management and the realizing goal,countermeasures are put forward the to improve the performance management evaluation system of the district government budget. |