| Budget performance management has always been an important frontier research and practice issue in the field of budget.Budget performance management is an important part of deepening the reform of the budget management system and establishing a modern financial system.It is also an important way to build an efficient,responsible and transparent government.It is important for improving the quality and level of public services,promoting high-quality development,and promoting national governance systems and governance capabilities Modernization is important.In 2018,Dalian rural roads began to implement budget performance management.This study takes 8 districts,cities and counties in Dalian as the research area,selects Dalian’s rural highway budget performance management as the research object,and deeply explores the relationship between Dalian’s budget performance management and Dalian’s rural highways by reviewing literature,conducting interviews,and case analysis.The current situation and achievements of budget performance management,and concluded that after nearly three years of performance evaluation,Dalian rural road budget performance management has achieved certain results,and strive to ensure the scientific integrity of performance target setting,Preliminarily established the concept of performance management awareness,active disclosure of performance evaluation information and preliminary application of results.However,there are still problems such as insufficient attention to budget performance management,insufficient basic conditions,low and inaccurate efficiency in reporting and setting performance indicators,lack of necessary supervision in the process,and low quality and limited impact of performance evaluation results.This is mainly due to the failure to effectively establish the concept of budget performance management,the weak basic conditions for budget performance management,the lack of a scientific budget performance evaluation index system,the imperfect operation mechanism and supervision,and the unclear reward and punishment measures for budget performance management.of.Drawing lessons from the experience of advanced areas such as Beijing and Shanghai,it finds out the solution to the problem and puts forward countermeasures and suggestions for Dalian’s rural highway budget performance management.It provides a reference for promoting and improving the performance management of rural highways in Dalian. |