Research On Budget Performance Management Of Guangdong Province DG City Social Sciences Federation

As a branch of public financial budget management,budget performance management has been the focus of scholars and government departments in recent years.From the budget law of the people’s Republic of China,the Third Plenary Session of the 16th CPC Central Committee,the second and fifth plenary sessions of the 17th CPC Central Committee,the report of the 18th CPC National Congress and the 19th CPC National Congress,to the opinions of the State Council on the comprehensive implementation of budget performance management in 2018,and the regulations on the implementation of the budget law of the people’s Republic of China,which was revised again in October 2020,have repeatedly mentioned strengthening budget performance management.In April 2021,the "opinions on further deepening the reform of the budget management system" of the State Council once again mentioned "promoting the quality and efficiency of budget performance management".It can be seen that budget performance management has been continuously concerned from the national level.The implementation of budget performance management is helpful to improve the national governance system and governance capacity,to optimize the allocation of financial resources,to promote the implementation of policies,and to realize the modern financial system.This paper takes "budget performance management" as the theme and"implementing budget performance management in an all-round,whole process and full coverage to realize the integration of budget and performance management" as the main line.By using the methods of literature research,comparative analysis and case study,combined with the research situation at home and abroad,this paper defines the concepts of financial budget,performance management and budget performance management,It also introduces the four theoretical bases of this paper:new public management theory,principal-agent theory,policy process model and management by objectives theory.On this basis,this paper introduces the budget performance management of Social Sciences Federation,and then takes the budget performance management of Guangdong Province DG City Social Sciences Federation as a case to analyze the problems and causes,and puts forward some optimization suggestions.This paper mainly from the budget preparation,budget implementation and budget supervision three links,put forward the problems of DG City Social Sciences Federation budget performance management.This paper puts forward some suggestions on optimizing the basis of budget performance management,realizing the whole process budget performance management and promoting the integration of budget performance.It is hoped that the budget management of Social Sciences Federation can be provided with reference ideas,and the improvement direction for budget performance management of DG City Social Sciences Federation will be provided.