Research On Selective Execution Of Budget Performance Management Of Local Government Fiscal Expenditure Item

In September 2018,the Party Central Committee and the State Council formally issued the "Opinions on the Comprehensive Implementation of Budget Performance Management",proposing to strive to basically establish a comprehensive,full-process,and full-coverage performance management system within 3-5 years.The performance management of fiscal expenditure items requires special attention to the quality of departmental budget performance management.At present,for a medium-sized county and city,the total number of projects in a year ranges from a few hundred to a few thousand,and the number of projects that the financial department can focus on evaluation and monitoring is only dozens,that is to say90% of the total number of projects.Even more than 99% of the above are to be implemented by the departments themselves.This is basically the case at all levels of government.Therefore,the quality of departmental budget performance management determines the overall quality of financial expenditure project performance management.However,the current research on departmental budget performance management is still seriously lagging behind,not only reflected in the insufficient amount of research literature,but also reflected in the relatively preliminary stage of research level,but this is also the budget performance management research that requires special attention to departmental budget performance management.The reason for the behavior.Whether the department can correctly implement budget performance management according to the original intention of budget performance management is related to the success or failure of budget performance management.Many experts and scholars expressed concern about the implementation of the department because the department failed to implement the budget performance management correctly in the process of implementing budget performance management.Budget performance management of expenditure items.So how exactly the department failed to implement correctly is the focus we want to explore.In order to understand budget performance management in depth,this article takes a district that has been engaged in departmental budget performance management for many years as an example-District A in Shanghai to discuss the behavioral logic of departmental budget performance management.The concept of full-process budget performance management implies a logic-each link can be effectively connected: whether the closed loop process is well connected,this connection is reflected in the connection between the year and the year,and whether the project evaluation results of the previous year have been applied.In the next year's project,this connection is also reflected in the connection of various links,such as whether the project with a low pre-assessment score is mainly checked in the two links of performance tracking and post-performance evaluation..By analyzing the questionnaire designed and issued by the Budget Working Committee of the Standing Committee of the People's Congress of District A,and the content of the seminars and questionnaires of the six key departments and project leaders,we can see that the main implementation links of the budget performance management of the fiscal expenditure project in District A are indeed There is selective execution.This paper takes the financial expenditure projects of various departments in Shanghai A District as the research focus,and analyzes the selective implementation behaviors and their occurrence mechanisms of project selection and information interference behaviors generated by each link of the budget performance management of the local government departments in the whole process.On the basis of combing the existing research,from the three aspects of pressure,departmental protectionism and constraints,explain the selective execution behavior in the whole process of departmental fiscal expenditure project budget performance management process and put forward corresponding governance strategies and policy recommendations.This research mainly starts from the research origin and the research context of the selective implementation of departmental policies at home and abroad.After reviewing the contributions and deficiencies of existing research,the innovations of this article are explained.The empirical part focuses on the selective execution behaviors exposed in the whole-process budget performance management of Shanghai A district,and then uses the influence of three aspects of intense pressure,departmental protectionism and constraints on departmental selective execution as the basic analysis framework for local governments.Conduct empirical analysis on the selective implementation of budget performance management by government departments,explore its internal behavior mechanism,and point out that the lower-level government not only has the power granted by the higher-level government,but also has the pursuit of self-interest as a rational "economic man",and the objective existence of government organizations In the case of the governance execution ability of the government,due to excessive pressure intensity,low constraint intensity and imperfect mechanism,local government departments have to selectively implement the budget performance management policy during the whole process.As a result,corresponding governance strategies and policy recommendations have been put forward in terms of improving the accountability and restraint mechanism,appropriately reducing the pressure between the upper and lower levels,regulating the competition at the same level,and achieving the compatibility of incentives and constraints.