Study On Budget Performance Management Of Grassroots Tax Departments

In the 40 years of reform and opening up,China's financial strength continues to strengthen,fiscal revenue increased by more than 210 times,from the high speed development of the Chinese economy to the changes in the development of high quality,according to the needs of deepening reform,in 2018 the full implementation of the budget performance management is put forward,by emphasizing the standardization of fiscal expenditure,focus on the benefit of fiscal expenditure,committed to the building of financial system,based on this,for it is necessary to explore the budget performance management.Tax department is a very important economic government functional departments,the tax department budget into the central budget management,tax department budget performance management and comprehensive budget performance management of the organic composition,grass-roots tax department in the comprehensive budget performance management in the process,we should improve the budgetary performance management,improve the efficient use of public funds,is the need of the current tax management modernization.In this paper,the author in the tax department engaged in financial work for several years,there are at the grass-roots level(county)and state(city)bureau of finance work experience,every year to participate in the unit budget establishment,execution,and final accounts work,familiar with the grass-roots tax department budget performance management work,through on-the-job graduate study and research of reading a large number of literature,for the grass-roots tax department budget performance management have new insights.In this paper,the current situation of the grass-roots tax department budget performance management operation research,interview method and case analysis method to analyze the grass-roots tax department budget performance management,in view of the grass-roots tax department budget performance management in the specific problems and reasons,a lot about the budget performance managementexperts and scholars at home and abroad research,draw lessons from advanced experience,combined with the working practice,for the grass-roots tax department budget and improve the performance management level,the author will grass-roots tax department budget establishment and budget implementation and final accounts process into the budget performance concept,A whole-process budget performance management path with performance targets in budget preparation,performance monitoring in budget implementation,performance evaluation in final accounts completion,and application of results in performance evaluation shall be formed.