Research On Guangxi Financial Investment Evaluation Management In The Background Of Full Implementation Of Budget Performance Management

With the influence of economic downturn and epidemic situation,the pressure of fiscal revenue and expenditure in Guangxi has increased significantly.Since the 18 th National Congress of the Communist Party of China,in order to accelerate the reform of the fiscal and taxation system and continuously improve the efficiency of the use of fiscal funds,Guangxi has vigorously promoted budget performance management research,strengthened the means to control the scale of fiscal investment,continuously optimized the allocation of fiscal resources and improved the quality of public services.As an important means for financial departments to control project investment,financial investment evaluation has been paid more and more attention by financial departments at all levels.The scale of evaluation business has continued to grow,and the role of financial investment evaluation in promoting public financial management and optimizing public resource allocation has become increasingly obvious.Guangxi has already carry out financial investment evaluation for a certain number of years.However,due to the characteristics of regional economic development,the progress of financial investment evaluation reform is slower than that of the Ministry of Finance and some advanced provinces and cities.Some of the current problems can no longer meet the requirements of budget performance management,which slows down the current high-quality development of public finance management in Guangxi.Under the background of comprehensive implementation of budget performance management,strengthening the research on the management of Guangxi financial investment evaluation and promoting the integration of financial investment evaluation and budget performance management can better release the management efficiency of financial investment evaluation,serve budget performance management,and promote the high-quality development of financial management.This paper is divided into four chapters.The first chapter introduces the related concepts of budget performance management,financial investment evaluation,budget evaluation,and briefly expounds the theoretical basis of the article.The second chapter is to explain the exploration of Guangxi in budget performance management and the development of financial investment evaluation;the third chapter is to put forward several problems existing in the development of Guangxi financial investment evaluation work under the background of budget performance management;the fourth chapter is to study the relevant countermeasures to optimize the financial investment evaluation management around the budget performance management requirements in Guangxi.This paper argues that Guangxi ’s financial investment evaluation work has achieved outstanding results in recent years,but there are also many problems with the new requirements and new background of the full implementation of budget performance management.Mainly due to the increase of potential risks in financial investment evaluation management,the relationship between financial investment evaluation and budget performance management has not been straightened out,and there are still obstacles in the transformation of financial investment evaluation into budget review.In view of the above problems,this paper makes a simple discussion and puts forward some suggestions for improvement,such as strengthening the construction of the evaluation team,transforming the thinking of the evaluation work,promoting the cooperation of departments,gradually promoting the functional transformation of the evaluation center,and improving the application system of the evaluation results,in order to improve the evaluation management work from multiple perspectives,improve the evaluation efficiency,give full play to the quantitative basis and technical support role of financial investment evaluation in budget management,and make a simple discussion on the future development direction of budget evaluation.Based on the increasing pressure caused by the current imbalance of fiscal revenue and expenditure,this paper strengthens the research on the combination of financial investment evaluation and budget performance management,and puts forward effective measures to further explore the efficiency of financial investment evaluation,so as to improve the level of budget performance management and financial investment evaluation management in Guangxi,better alleviate the contradiction between revenue and expenditure,and optimize the allocation of financial resources.