Study On Performance Management Of Fiscal Budget In A City Of Anhui Province

In recent years,the scale of fiscal revenue in China has increased steadily.At the same time,the scale of fiscal expenditure is also very large.Faced with the huge scale of financial funds,how to achieve the effective allocation and use of financial funds has become an increasingly important issue of concern.In order to achieve this goal,the state and local government departments have issued a number of policies,but from the implementation effect in recent years,there are still many shortcomings.In addition,due to the different development bases,the constraints of inherent concepts,policy systems and many other constraints,the role of budget performance management has not been fully played.Fiscal budget is the pre-arrangement of fiscal revenue and expenditure in the next fiscal year.Fiscal preparation requires scientific and refined nature.Scientific nature focuses on the executability of fiscal revenue and expenditure.Project construction meets the actual needs and can achieve good results.Refinement focuses on the authenticity of expenditure categories of fiscal budget items.It is a further supplement to the scientificity,so that the scientificity can be quantified.Performance refers to the value ratio of income and output.For government work,financial performance is the value of money spent.It can evaluate government work from many dimensions,such as project construction,social benefits and people's satisfaction,and achieve good results.Budget performance management runs through the whole process of budgeting,execution,adjustment and auditing.The current budget system focuses on the preparation and implementation of the pre-budget.It incorporates the main body of responsibility into the budget preparation plan.At the same time,it can track the progress of budget implementation by using information system.However,influenced by subjective and objective factors,there are still many problems in budget performance management,which are mainly reflected in the extensive budget preparation,the lagging progress of budget implementation and the mere formality of performance evaluation system,which can not be really applied inbudget preparation.It is self-evident that the implementation of budget performance management is of great importance.It coordinates the contradictions between the needs of units and departments,promotes the reform of government departments,clarifies the responsibilities of institutions,and embodies the functions of government management and service.At the same time,the joint use of budgetary funds can enhance social harmony,improve people's satisfaction,improve the credibility of the government,and the relationship between the government and the people is becoming more and more harmonious,which is conducive to building a harmonious society.This paper makes a literature review of budget performance management at home and abroad,explains and clarifies the related concepts of budget performance,and analyses and discusses the basic theories in the financial and economic fields.The main purpose is to provide theoretical support and reference for the research,so as to provide reference and enlightenment.Taking the practice of budget performance management in A City of Anhui Province as an example,this paper makes a comprehensive analysis and summary of the current situation and existing problems of budget performance management in A City.Through in-depth excavation of outstanding problems,problem-oriented,drawing on the advanced experience of other units,this paper puts forward pertinent solutions to the current problems in A City.The countermeasures and suggestions are expected to provide reference for the public policy-making departments to further improve the policy.