Research On Budget Performance Management Of Y Geological Exploration Institute

"Performance Budgeting" was put forward early in western countries and the theory has been fully developed.By contract,China took the exploration in 2003,later than western countries,which has gradually established budget performance management frame.In 2018,the Central People's Government proposed to build up the Budget Performance Management System with characteristics of all round,all process and all coverage,and the theory has been relatively mature up to now.In this background,the paper takes Y Geological Exploration Institute for example,analyzing its present situation and problems of budget performance management and propose budget performance improvement measures.The paper uses literature research method,case-study method and comparative analysis method in the process of the study.To begin with,I have read a great number of books,journals,papers and policy documents for laying the theoretical foundation.Besides,analyze the general situation,budget performance implementation situation and budget performance management problems about Y institute.Furthermore,establish the-whole-process budget performance management system of Y institute,including pre-performance evaluation,performance objective management,budget performance operation supervision,budget performance evaluation management,budget performance results feedback and application.This management system integrates performance management into every step of budget management,covering budget-making,budget implementation,budget output and effect of Y institute.Finally,the institute should set up culture guarantee,institution guarantee,information guarantee and personnel guarantee to ensure the system successfully operate,which means improve budget performance management consciousness,establish budget performance management mechanism,improve the level of management information and train the talent team for institute.Budget performance management is an effective management approach,which is beneficial to institute and our country's economic development.I hope this research could provide useful suggestions of Geological Exploration Institute's budget performance management.I believe in great support of our country and institutions,budget performance management will have a brighter prospect in China.