Research On The Construction Of Dunhuang Project Budget Performance Management System

The full implementation of budget performance management is a profound change in government governance.At present,the upper policies related to the comprehensive implementation of budget performance management in China have been perfected,but there is still a certain gap between governments at all levels and the goal of establishing a "comprehensive,whole-process and full-coverage" budget performance management system.The comprehensive implementation of budget performance management is not the same as "comprehensive implementation",its key lies in the need to coordinate the relationship between "comprehensive" and "key","management" and "governance".Dunhuang finance,as county-level finance,is the terminal nerve of the national financial system and the end of financial expenditure.In the process of exploring the full implementation of budget performance management,a complete project budget performance management system has not been formed.Therefore,the construction of Dunhuang project budget performance management system is conducive to improving the efficiency of public resource allocation,optimizing the structure of financial expenditure,and playing an important role in accelerating the comprehensive implementation of budget performance management in Dunhuang city.On the basis of project performance evaluation and performance budget theory research,this paper takes the full implementation of budget performance management as the background and premise,analyzes the three major elements of project budget performance objective management,process management and result use,and constructs the basic and universally applicable analysis framework of project budget performance management system.By combing and combining the operation status of Dunhuang project budget performance management,the problems existing in project budget performance management are found and their causes are analyzed.In view of the existing problems,according to the analysis framework of the project budget performance management system,this paper puts forward some countermeasures and suggestions for the construction of Dunhuang city project budget performance management system.Through this study,it can be seen that Dunhuang City,as a grass-roots government,has achieved certain results in exploring the comprehensive implementation of budget performance management,but it still needs to be further advanced and improved.First of all,the project budget performance management system of Dunhuang city has not been established yet,and there are certain shortcomings in the project performance target setting,performance indicator system establishment,project budget performance process management,and the use of project budget performance results,which have great room for improvement.Secondly,due to the insufficient concept and cognition of budget performance management,the lack of institutional guarantee,the lack of project performance evaluation in advance,the lack of supervision in advance,and the insufficient combination of budget preparation and performance management,the project budget performance management process in Dunhuang city is largely hindered.Finally,this article from the reinforcement project budget performance goal duty,the process of project budget performance management structured,optimization of project budget performance results using decomposition and improved in detail,puts forward some countermeasures for constructing the project budget performance management system of Dunhuang city,Suggestions,Dunhuang city,to promote the project budget performance management provides a valid path.