Research On Budget Performance Target Management Of Local Government

The comprehensive implementation of budget performance management is an inherent requirement for advancing the modernization of governance system and capability,and an important part of deepening reform of the fiscal and taxation systems and establishing a modern fiscal system.It is the most important first step to establish the whole process about budget performance management chain,performance target management.This paper has a study about the budget performance management of local government based on the goal setting theory,public goods theory,introduces the basic theory of budget performance target management,discusses the experience of some western developed countries comparing relevant foreign experience,has summarized the problems of our country budget performance target in the reform process in combination with the practice and status quo of our country budget performance target management,taking budget performance target management practice in Shanghai J area as an example,explores objectives and direction of the performance target of local government budget management reform aiming at specific problems,puts forward specific countermeasures and suggestions with practical significance to promote the effective implementation of budget performance target management in various areas.According to the research and analysis,there are five aspects about budget performance target management in China needs to be improved: first,the performance target management responsibility should be cleared,the distribution of responsibility between budget and finance departments,financial internal division should be cleared,so the problems such as buck-passing and escaping management can not be appeared,the responsibility for performance target management can be improved;Second,the setting of budget performance target should be optimized.We can improve the accuracy of the application of performance evaluation results and the strategic orientation of the application of performance evaluation results by enhancing the clarity of performance target setting,reasonably setting the difficulty of performance target,and improving the matching degree of performance target and department strategic planning.Third,the construction of the performance indicator system should be speeded up.Only by scientifically calculating the target value and reasonably designing the performance indicators can the budget performance target indicator system be established and the performance target be scientifically and accurately oriented.Fourth,audit of the performance target management should be strengthened,"performance" and "effectiveness" should be more prominent in the process of the performance target audit by strengthening the feasibility audit from multi-dimension with the help of the third professional party;Fifth,the construction of supporting mechanism of performance target management should be speeded up.The disclosure of performance target information,the application of performance target management results and the information construction of budget performance target management are the "cornerstone" and "wings" of budget performance target management,which help the better promotion of budget performance target management.