Research On Comprehensive Budget Performance Management Of Grassroots Procuratorial Organs

Finance is the cornerstone of national governance,budget is the foundation of finance,and budget management has always been the key to public governance.Since the 20 th century,with the rapid development of China’s economy,the public’s demand for the government to provide high-quality public governance services is also increasing.Through various explorations and practices,China’s administrative institutions have achieved many achievements in budget performance management.In September 2018,the State Council made it clear in the Opinions on Full Implementation of Budget Performance Management that an all-round budget performance management system should be established to promote the improvement of budget management level and policy implementation effect,and provide a strong guarantee for economic and social development.Therefore,tapping the potential in the stock of financial funds,improving efficiency,saving public expenditure and optimizing resource allocation are the most important things to promote the modernization of governance in China.After the Third Plenary Session of the 18 th CPC Central Committee,the reform of the judicial system enabled China’s procuratorial organs to reshape their procuratorial functions,especially the procuratorial work in the new era put forward high-level requirements for the financial management level of grass-roots procuratorial organs: from extensive to high-quality and efficient,from passive to active.From the perspective of ensuring the long-term effective performance of procuratorial organs,it is necessary to build a scientific and standardized budget performance management mechanism in order to pursue innovative development.This paper takes the People’s Procuratorate of G City as an example to make a case study.Firstly,the definitions and connotations of budget,performance management and budget performance management are defined,and the relevant theoretical bases such as principal-agent theory,new public management theory and "X-inefficiency" are clarified.Secondly,it analyzes the current situation of budget performance management of G People’s Procuratorate from the aspects of financial budget and final accounts data,budget preparation and performance target management,performance evaluation,feedback and application of evaluation results.Then,a series of problems such as weak concept of budget performance management,inadequate construction of control environment,imperfect index system and lack of operation monitoring system are sorted out,and the reasons are analyzed from the perspective of internal control.Finally,it puts forward some targeted suggestions and measures to optimize the whole process of budget performance management,such as enhancing the awareness of budget performance management,optimizing the internal control environment,improving the quality of internal performance monitoring of the procuratorate,improving performance evaluation,strengthening control activities,and improving the information disclosure mechanism.Budget performance management is an important method for units to implement internal control,which has certain practical value in improving the efficiency of financial fund management of procuratorates,giving full play to the functions of procuratorial organs with high quality,and promoting internal governance of units.At the same time,I hope this research can provide some ideas and suggestions for similar grass-roots procuratorial organs in establishing or optimizing their own budget performance management system.