Research On The Budget Performance Management In J County

Actively promoting budget performance management is conducive to the rational allocation of financial resources,thereby improving the utilization efficiency of financial resources,and thus promoting the construction of a service-oriented government.At present,with the growth of fiscal expenditure,the problem of local government fiscal deficit is becoming more and more prominent,and the contradiction between revenue and expenditure is sharp.The reasonable and efficient allocation of funds by the financial sector can not only activate the market activity,but also play a supplementary role in the lack of market operation.The development of budget performance management in local counties and districts can enhance the rationality of allocating funds,improve the efficiency and effectiveness of budget units in the use of financial funds,and improve the scientific nature of project and policy implementation.With less input and output,more effectiveness,more quantity and better quality of public goods and public services are created for the masses.In recent years,J County of Jining City has a large contradiction between income and expenditure.Therefore,it is of great practical significance to spend money on the blade,make full use of financial funds,and implement budget performance management.However,the county government is the end of the budget performance work,the details are cumbersome.The process of its reform and improvement is still under exploration.From the perspective of analyzing the implementation of budget performance management in J County in recent years,with the ultimate goal of maximizing the effectiveness of budget performance management,based on the overall situation of J County,this paper studies the current situation of budget performance management in J county-level financial departments,analyzes the existing problems,and puts forward suggestions to improve the difficulties of budget performance management.This paper discusses the practical practices and rules and regulations formulated in the practice of budget performance in J County,studies some problems and system defects in the process of development and operation,and puts forward reasonable and effective reform suggestions to promote the rationalization and efficiency of financial fund allocation in J County.Firstly,on the basis of consulting a large number of domestic and foreign literature’s on government budget performance management,this paper makes a comprehensive collation and overview of it.Then it expounds the basic concepts of public finance budget,performance evaluation,budget performance and budget performance management,departmental overall expenditure performance evaluation,and introduces relevant analysis theories.Then,the implementation status of the current budget performance management work in J County was investigated through questionnaires and case analysis.Through relevant analysis and conclusions,the defects of the current budget performance evaluation work were summarized and the root causes were analyzed.Finally,for the various problems existing in the current stage of performance management,the countermeasures are proposed to provide a reference for J County to further and effectively promote the budget performance management work in the future,and also hope to have reference value for other areas in China that need to improve budget performance management.