Research On Improvement Of Budget Performance Management Of Lengshuijiang Procuratorate

At present,China’s economy is in a critical period of transformation and upgrading,moving forward from high-speed development to high-quality development.At the same time,China’s financial scale is increasing year by year.More and more attention has been paid to standardizing the use of financial funds and improving the effectiveness and efficiency of fund use.In particular,since the Third Plenary Session of the 18 th CPC Central Committee,it has established new objectives for budget management and proposed to "strive to basically build an all-round,whole process and full coverage budget performance management system in three to five years",changing from paying attention to the standardization of fiscal expenditure to focusing on the benefits of fiscal expenditure.As a judicial administrative organ,under the background of comprehensively deepening the reform of the judicial system,the procuratorial organ has carried out the reform of the unified management of human and property and the reconstruction of work responsibilities.This series of reforms require the procuratorial organ to adapt to the development of the new generation of procuratorial cause with higher requirements and more standardized financial management level,scientifically formulate budget performance evaluation methods,and establish a more efficient and standardized whole process budget performance management system,Comprehensively improving the use efficiency of fiscal expenditure is also a strong guarantee and inevitable way to promote the long-term development of the procuratorial cause.This paper firstly understands the latest research situation of budget performance management at home and abroad through literature research,then defines relevant concepts,introduces the content,principles and methods of budget performance management carried out by the procuratorate,and sorts out the relevant theories,including New Public Management,Public Fiduciary Responsibility and Performance Management.Taking the budget performance management of Lengshuijiang Procuratorate as the case study object,this paper deeply analyzes and understands the status quo of the four workflows of procuratorate’s budget performance management.Then,analyzes the problems existing in the procuratorate’s budget performance management combined with theory and practice.Combined with data comparative analysis,analyze the reasons,put forward improvement suggestions and safeguard measures from five aspects: setting performance goals in combination with procuratorial functions and budget performance requirements,timely tracking,monitoring and strengthening informatization construction,and detailed evaluation,indicators,standardize the evaluation process,establish constraints and incentive mechanisms,track feedback results,and comprehensively improve the awareness of budget performance management.Thus,it can play a positive role in promoting the procuratorate to standardize financial expenditures,taking into account efficiency,and doing a good job in financial work.And implement the scientific,conventional and normative requirements of budget performance management.On the premise that financial management serves the whole procuratorate,it pays attention to the comprehensive implementation of budget performance management,and finally realizes the work idea of ensuring the high-quality development of the procuratorial organ’s business,and produce better law products and procuratorial products.Since the research object of this paper is the grass-roots procuratorate,the problems existing in the procuratorate also exist more or less in other procuratorial organs.I hope to provide some enlightenment and thinking for the procuratorial organs to carry out budget performance management,and provide practical cases for the comprehensive development of budget performance management in our country.