Research On Budget Performance Management Of Maritime

In our country,the reform of budget performance management has been carried out for more than ten years.With the reform and improvement of fiscal and taxation system,the allocation and efficiency of fiscal resources need to be improved.The Government Work Report2018 proposed the full implementation of performance management,and the transport sector also responded positively to the requirements for issuance in 2019.Based on this,relevant policies will be implemented to improve the efficiency of the use of financial funds.Based on the background of implementing budget performance management in an all-round way,according to the basic theory and work requirements of budget performance management,this paper uses a variety of research methods such as questionnaire survey and interview analysis and so on,combining with the present situation of budget performance management in maritime departments,taking the overall implementation of each link of budget performance management as the main line,to find out the problems such as insufficient attention to budget performance management,inaccurate and comprehensive budget preparation,insufficient monitoring of budget implementation,insufficient scientificity of budget performance evaluation and insufficient application of the results of budget performance evaluation.By analyzing the reason and drawing lessons from the advanced experience of American government budget performance management,it is suggested that the improvement should be made in the following aspects:giving full play to the synergy of budget management and performance management,optimizing the budget making process and performance target setting,perfecting the performance management mechanism of budget implementation,perfecting the evaluation system of budget performance and strengthening the application of the results of performance evaluation.The research on budget performance management of maritime department in this paper is beneficial to the popularization in the same level of the maritime department,thus promoting the reform and development of budget performance management of maritime department.