Budget Performance Management Of Municipal Meteorological Departments

Budget performance management,as an important link in the budget management process of government departments,represents the financial management ability of government departments to a certain extent.However,the key to its effectiveness lies in whether the management foundation of the budget unit is solid.Most government departments and administrative institutions,including meteorological departments,have always lacked institutional design and organizational support that adapt to the management characteristics of grassroots units in terms of budget performance management.This situation makes departmental budget performance management,especially the agency fund management of administrative agencies,impossible.To achieve practical results,the difficulty of management is also reflected in the unsatisfactory implementation effect due to many aspects.The purpose of studying budget performance management of grassroots units is to straighten out the budget relationship,clarify the main responsibilities of each department,and promote the construction and improvement of the comprehensive budget performance system of grassroots units.At the same time,it helps to consolidate the foundation of budget management,sort out institutional costs and management control processes.It is also of great significance to enhance the executive power of public financial budget performance management.First of all,this paper compares the research results of domestic and foreign scholars with the literature analysis method.Starting from the connotation of budget performance management,it expounds the concept of budget performance management and the significance of government departments' budget performance management.It also elaborates the core theories involved in budget performance management,which are cost-benefit theory and management control theory.Secondly,through the case analysis method,the current situation and problems of the budget performance management of the case unit are explained.Mainly analyze the current situation of budget performance management of the case unit from the aspects of the case unit and management background,and point out the four major problems in its current budget performance management.They are the overall quality of budget preparation and the overall difference rate of budget execution.In addition,the cost difference has not been controlled,and the monitoring and evaluation results are not highly referenced.Third,use cost-benefit theory combined with specific financial data to analyze the causes of the problems that have been sorted out.It mainly analyzes its problems from four aspects: the organizational basis of budget performance management,budget preparation,budget performance execution and monitoring,and budget performance analysis and evaluation.Finally,use management control theory and budget process to optimize the design for budget performance management issues.Mainly optimize the design from the four aspects of organizational structure,performance management process,performance management methods and the formulation of safeguard measures,and optimize the design of its existing problems through specific flow chart design,hoping to use this to budget for the grassroots meteorological department Performance management provides direction guidance.