Research On The Performance Management Of Public Finance Expenditure

With the deepening of administrative democratization and modernization reform all over the world,the performance of the government has been regarded as the primary objective of governance in western countries,and the government’s performance has become an important symbol of the government’s ability and management level.At present,China’s economy is facing many urgent needs to be solved while developing continuously,which requires us to have the ability to resist risks and resolve crises.The increasing scale of fiscal revenue and expenditure and the growing public demand for public goods and services both force the government to introduce a more efficient and powerful method or system.Based on the experience of western performance management and the effect of enterprise performance management,China gradually began to research the introduction of performance management into the government management system.In China’s fiscal revenue and expenditure,project funds account for a large proportion.Improving the use efficiency and benefit of fiscal project funds not only guarantees an effective redistribution of public resources,but also helps to balance the relationship between the government and the market.This thesis takes public finance expenditure as a breakthrough point,optimizes performance management methods,steadily improving the level of budget management,gradually promoting the transformation of government functions,and finally builds a government management mechanism that meets the needs of the socialist market economy.Taking the needs of economic development and social development as the background,this paper explains the necessity of changing government functions from management to service and public finance expenditure from strengthening the standardization of expenditure to effectiveness.In view of the particularity of public finance expenditure different from other economic systems,combined with the relevant theories of performance management,the author connects the incentive and restraint between the owners and users of fiscal funds based on the principal-agent relationship and the effective supply of public goods,so as to prove the significance of implementing performance management and shaping the new public management model.International experience shows that performance management has effectively solved the fiscal crisis,trust crisis and management crisis in the government.The new “budget law” issued in2015 clearly put forward the requirements of performance management in China’s public fiscal budget revenue and expenditure,and brought performance management into the track of legalization.In order to promote the modernization of the ecological environment governance system and capacity,enhance the supply of ecological products and the quality of environmental public services,and improve the effect of fiscal expenditure on the ecological environment.This text selects the remediation of polluted water in X city as an example,discusses the effect and existing problems of the current public finance expenditure performance management,and analyzes the causes of the problems,proposes to improve the performance management mechanism of the whole process of public finance expenditure.Through strengthening management about setting and reviewing of performance objectives,optimizing the selection of performance evaluation indicators,using the guarantee of information technology and diversified evaluation mechanisms,we will solve the dilemma of performance management.