Research On The Improvement Of Budget Performance Of Government Projects In Luohu District Of Shenzhen City

Financial funds are the basic resources and fundamental guarantee of national governance.How to use financial funds scientifically and rationally and maximize the benefit of funds is a difficult problem facing governments at all levels across the country,and it is also an inevitable choice to establish a modern financial system in the new era.Urban greening is the embodiment of a city’s appearance and soft power,the key content of ecological civilization construction,and closely related to people’s happiness.Inspired by the CPC Central Committee’s concept of "lucidrivers and lush mountains are gold and silver mountains",urban "greening management" public service projects have attracted more and more attention from government departments in recent years.Therefore,the efficient use of "green management" funds has become the focus of attention of local governments in recent years.This paper focuses on the theme of improving the budget performance of government projects,and selects the case of "green management and maintenance" of urban management department in Luohu District of Shenzhen to carry out an analysis and research.The main body of this paper is divided into six parts.The first part proposes the research background and significance,sorts out domestic and foreign literature reviews on budget performance improvement and budget performance of environmental protection projects,and conducts the research by combining literature research,field investigation,interview and discussion,case analysis and other methods.The second part starts with the definition of concepts to clarify the related concepts involved,and then takes the new public management theory and the 360-degree evaluation theory as the theoretical basis to propose the applicability of the theory and construct the theoretical analysis framework.The third part gives a general overview of the government budget performance management in Luohu District and introduces the implementation of budget performance in this area from the surface.The fourth part introduces the situation and budget performance of Luohu District "green management" project in detail.The fifth part analyzes and extracts the problems existing in the budget performance of "green management and maintenance" project and analyzes the reasons from three dimensions: budget performance target setting,budget performance implementation monitoring and budget performance evaluation and application.The sixth part puts forward the project budget performance improvement path.Through the analysis and study of the case,the paper puts forward that the improvement of the budget performance of "green management" project will help to achieve three goals: one is to realize the scientific budgeting and performance target setting,the other is to realize the high efficiency of budget implementation and performance monitoring,and the third is to realize the precision of the evaluation and application of budget performance results.Finally,the paper puts forward the following ways to improve project budget performance: first,to improve the construction of project budget performance improvement system;second,to create a closed loop of project budget performance improvement process;third,to refine the management and guarantee of project budget performance improvement.The purpose of this paper is to improve the efficiency of Luohu District government’s use of urban greening funds.The problems reflected in this project are also common problems faced by local governments in the use of greening funds.Therefore,this paper hopes to provide reference experience for the improvement of urban greening project budget performance.