Research On The Optimizaition Of Budget Performance Management Of P Company’s Financial Capital Projects

The new era breeds new ideas,which guide new practice.In recent years,with the slowing down of economic growth and financial revenue,the contradiction between government revenue and expenditure has become increasingly prominent,especially the low efficiency of financial funds in the implementation of enterprises.In order to solve the problem of the contradiction between revenue and expenditure and the efficiency of the use of financial funds,the government has to carry out comprehensive budget performance management on financial funds.Through performance management,the low performance objectives and performance are eliminated Projects with unclear objectives.It is in this case that the 19 th National Congress of the Communist Party of China proposed to establish a comprehensive standardized and transparent budget system with scientific standards and strong constraints,and implement performance management in an all-round way.The Fourth Plenary Session of the 19 th Central Committee stressed that the budget system with scientific standards,transparent norms and strong constraints should be improved.Based on my work experience in the distribution and management of financial funds,as well as my understanding of P company’s project management and implementation of financial funds,this paper analyzes the current situation of P company and finds some problems,which are mainly manifested in the following aspects: first,the project reserve is insufficient,especially the financial fund project reserve is insufficient,the company In terms of project reserve management,there is no standardized management.Generally speaking,the feasibility and necessity of the project are not clear when receiving the notice of project application,and the project is temporarily organized and compiled,and the project is not fully demonstrated;secondly,the setting of project performance objectives is unscientific,and the performance is not reasonably and scientifically demonstrated and analyzed when the project is temporarily organized and compiled The target is big or small,high or low,which affects the implementation of the project and the performance evaluation in the later stage;the third is that the performance evaluation mechanism is not perfect.In the actual work,the financial department has started to carry out performance evaluation on the use of some funds,and the financial performance evaluation on the use of enterprises is less,and the performance evaluation of company P has not formed a fixed mechanism;the fourth is that the application mode of performance evaluation results is single 1、 Due to P company’s lack of in-depth and concrete work in performance evaluation,the results of performance evaluation are inevitably unfair,objective and fair.The results of performance evaluation of financial fund projects of the company by superior departments are only simply reported in some ways,without substantive incentives andconstraints.Through the analysis and research of P company’s budget performance management of financial capital projects,the paper puts forward the countermeasures to solve the budget performance management problems of financial capital projects by using the methods of literature research,case analysis and target comparison.First,optimize the project reserve management,establish the project database management system,clarify the management process and rules of project warehousing and outbound,strengthen the necessary conditions of project warehousing,ensure that the warehousing projects meet the company’s planning,and can be declared and implemented at any time;second,optimize the performance goal setting of financial fund projects,clarify the rules and weights of the project performance goal setting,and improve the performance goal setting The scientific nature of setting,the relevance with the project,and the setting of performance objectives should be able to be completed;the third is to improve the performance evaluation mechanism,which is the actual test of the implementation of the project,to test the completion degree of project approval,project management,and output benefits,reflecting the use efficiency of funds;the fourth is to improve the use of performance evaluation results,and enrich the use of performance evaluation results,especially with scientific research The salary of personnel is linked,which further enhances the role of incentive and restraint.Through the implementation of budget performance management results show that budget performance management can improve the company’s relevant project management,capital management,improve the implementation progress of the project,improve the setting of performance indicators,strengthen the application of performance evaluation results,and further improve the success rate of the company’s financial capital projects.By combining theory with practice,combining with budget performance management of financial fund projects,centering on the optimization of budget performance management of financial fund projects of P company,this paper makes a detailed description of budget management and performance management of financial fund projects as much as possible,puts forward the development strategy,specific objectives and Implementation Path of budget performance management of financial fund projects of P company,and clarifies the development strategy,specific objectives and implementation path of enterprise budget performance management of financial fund projects of P company To strive for the development direction of financial capital and financial capital projects has certain reference significance and practical value for Chinese enterprises to strive for financial capital projects and budget performance management of financial capital projects.