Research On The Management Of The Expenditure Of The Budget Project Of The J-District

At present,most government departments in China have carried out exploration and practice on the reform of budget performance,and gained relatively successful experience through practice.In the budget performance management,there are the performance management of the budget project expenditure respectively,but also the performance management of the overall expenditure of the budget department.This paper analyzes the performance management of budget project expenditure with the case of environmental remediation project in J District,in order to perfect the deficiency in the performance management of budget project expenditure in J District and improve the efficiency of budget management.This paper will focus on the performance management of budget project expenditure in J District,take the environmental remediation project as the starting point,study the commonness of project expenditure performance management from the point of view,analyze the present situation and problems of budget project expenditure performance management in J District,and refer to the successful experience of other executive budget performance management urban Districts,based on the basic concepts of expenditure performance evaluation,budget performance management and the theoretical basis of entrustment agent theory and performance management theory,point with put forward a scheme to help J District standardize the performance management of budget project expenditure,improve the completion of the budget of J District and strengthen the effective use of the financial budget funds in J District.The main analytical methods used are documentary analysis,investigation and research method and system analysis method.Through the understanding of the budget implementation of the administrative institutions in the District,this paper summarizes the measures of budget management and implementation supervision which are suitable for the economic and financial operation in the region.At the same time,the various elements of the article(budgeting,budget execution,performance management,financial supervision)are analyzed and integrated with the overall vision.Through the performance management of the budget project expenditure in J District,there are some problems,such as imperfect budgetary performance management rules and regulations,the performance evaluation Index system of project expenditure to be perfected,the weak concept of budget unit performance management,the results of performance evaluation have not been used effectively,and the outstanding contradiction of performance management personnel.It is concluded that the effective countermeasures can be applied to the actual work:first,to improve the budget performance management rules and regulations of J District;The second is to establish the performance evaluation index of reasonable budget project expenditure,and the third is to strengthen the reaction of budget performance evaluation results to project implementation;Four is to establish the basic database of project expenditure;Five is establishing the internal environment of rational budget performance work;Six is to improve the performance of the management of the business level.