Research On Budget Performance Management Based On Block Chain Technology

Since the 19 th National Congress of the Communist Party of China put forward the comprehensive implementation of budget performance management,the budget performance management of "all-round,full coverage,the whole process" has been constantly improved,but with the continuous development of the economy,China's income and expenditure contradictions are still prominent,the budget performance management has also put forward greater requirements.For the current budget performance management existing problems such as randomization of compilation,difficult long-term supervision,insufficient application of evaluation,weak level of performance informatization need to be solved,and the rapid development of informatization provides a path to solve these problems and achieve scientific and standardized comprehensive budget performance management.The Opinions of The State Council on Further Deepening the Reform of the Budget Management System put forward the need to promote budget performance management to improve the quality and efficiency,use information means to standardize the budget management workflow at all levels,unify data standards,and promote data sharing.Block chain as an important technology of information system,is important in the development of information technology products,its traceable,decentralization,the character such as hash algorithm to solve the budget performance management in our country is not standard,opaque,performance supervision and provides a solution to problems such as hard.Based on the literature and the existing research,this paper in order to optimize the budget performance management for the purpose,Taking blockchain technology as the core technology,and taking budgeting,budget execution,performance evaluation and information disclosure as the research object,the application in the field of budget performance management is studied.Based on the analysis of the concept of budget performance management and blockchain technology,the following five aspects are discussed.First,from a theoretical perspective,the necessity and feasibility of blockchain in budget performance management are analyzed.Second,four scenarios of budget preparation,budget execution,performance evaluation and information disclosure are set up to analyze the development status and existing problems,and optimize with the combination of blockchain-related technologies.Third,the challenges and main problems faced by blockchain in the application of budget performance management are analyzed and introduced.Fourthly,it introduces the application of blockchain technology in X region to solve the current budget pain points,providing experience for optimizing budget performance management.Finally,relevant policy suggestions are put forward,including establishing the concept of sovereign blockchain,encouraging several regions to conduct pilot projects to increase the design and application of application scenarios,enhancing the ability of blockchain technology to analyze data,increasing the protection of financial data and training interdisciplinary talents.Scene through the above research,has formed the budget performance management innovation and the decentralization of block chain,traceable features such as the application to the budget performance management research perspectives of innovation,but at the same time there are also put forward the innovation practice subject to inspection and need to be combined with other emerging technologies improve the shortage of budget performance management,also need to further deepen in future studies,Continuous follow-up study.