Research On Budget Performance Management System Of Lanzhou Employment Subsidy Fund Project

Stabilizing employment is the primary task of the country’s ‘six stability’ and ‘six guarantees’ policy,and also one of the most core contents of the current national macro policy.Lanzhou regard employment as the most important cause of people’s livelihood,invested a lot of financial capital to stimulate employment entrepreneurship,mainly include vocational training subsidy,occupational skill appraisal subsidy,social insurance subsidy,public welfare post subsidy,entrepreneurship subsidies,employment practice subsidy,jobseeker’s allowance and subsidy for high skilled personnel training,etc.Under the background of national finance advocating economy and efficiency,it is a performance problem that attracts much attention to how the effect of the invested employment subsidy can stabilize employment and reduce the unemployment rate and how the implemented policies can achieve social benefits.Lanzhou employment subsidy funds projects already a long time,but still does not have its own budget performance management system,mainly rely on the superior department self-evaluation of post to carry out the project performance,therefore,to explore the lanzhou city employment subsidy funds budget performance management system is conducive to better employment policy effect,increasing the service efficiency of funds.Based on the reality of the employment subsidy fund project in Lanzhou,this paper demonstrates the necessity of strengthening the budget performance management of the theory of government performance management and the principal-agent theory.Through questionnaires and interviews,this paper makes an in-depth analysis of the current situation of the fund use and budget management,puts forward the problems existing in the budget performance management of the employment subsidy fund in Lanzhou,and analyzes the causes.In view of the existing problems,this paper constructs and improves the whole process of employment subsidy fund performance management system,which includes three parts: target system,process system and feedback system.Among them,the target system includes performance target management,corresponding to the preparation of the budget;the process system includes performance operation tracking management and performance evaluation management,corresponding to the budget implementation and budget supervision;the feedback system includes the application of performance evaluation results,guiding the preparation of the next budget.Through the research of this paper,on the one hand,it analyzes and summarizes the current budget performance management mode of Lanzhou employment subsidy fund,and finds that although the current budget performance management of Lanzhou employment subsidy fund project has made some progress.But there are still some problems,such as the performance management index is not comprehensive,the quality of budget performance evaluation is not high,the monitoring of performance management process is not ideal,the results of performance evaluation are lack of credibility,the incentive effect of performance evaluation is limited and so on.The main reasons are the lack of rigid constraints caused by the weak concept of budget performance management,the poor flexibility of objectives caused by the constraints of institutional environment,the lack of credibility of performance evaluation The weakness of support,the lack of effective support,and the lack of close link between budgeting and performance management provide the basic direction for the improvement of budget performance management system in the next step.On the other hand,it decomposes and improves the performance management of Lanzhou employment subsidy budget from the target setting and auditing in the target system,the performance evaluation,tracking management and security support in the process system,and the application,disclosure and constraint of the performance evaluation results in the feedback system.It establishes the whole process budget performance management system,which provides reference for the next employment policy formulation and implementation To provide the basis for the distribution of industrial subsidies.