Research On The Whole Process Optimization Of Budget Performance Management Of Basic Tax Departments

Budget performance management is an important part of the national establishment of modern financial management system,but also the direction of modern financial system innovation and the core content of scientific financial management.All regions and government departments actively promote the reform of the whole process of budget performance management,including budget performance target management,dynamic monitoring of budget implementation and budget performance evaluation,in order to achieve better financial management effect.The tax system is no exception,especially since the reform of the national and local tax collection and administration system in 2018,with the continuous deepening of the reform of the tax system,the new situation has put forward higher requirements for the budget performance management of the grass-roots tax departments.Under the background of the reform of China’s total budget performance management model and the merger of national and local tax agencies,by analyzing the research status at home and abroad,and combining the theory of total budget management,new public management and principal-agent theory.By observing the status quo of budget performance management in four links of performance target management,performance operation monitoring management,performance evaluation implementation management and application of performance evaluation results in J District Tax Bureau of S City,the author found that the basic tax department represented by J District Tax Bureau of S City still has some problems in the field of budget performance management.For example,the formulation of performance objectives and indicators is not perfect,the connection between budget performance management,budget implementation and budget evaluation needs to be strengthened,the budget evaluation is not objective enough,and the application effect of evaluation results is not ideal.And analysis is the lack of awareness of budget performance management,budget performance management mechanism is not perfect,lack of professional personnel,information construction and application degree is not perfect and internal and external supervision is not in place,five reasons leading to the emergence of the above problems.At the same time,based on the actual situation of grass-roots tax departments,focusing on the whole process of performance objectives,performance operation monitoring,performance evaluation implementation and performance evaluation results application,and corresponding to the five causes of the problem,namely management consciousness,management mechanism,personnel training,technology upgrading and supervision and management,a series of improvement suggestions are put forward: Cultivate all staff’s performance consciousness,encourage all staff to participate in management;Scientific setting of performance targets,improve the budget performance management mechanism;The establishment of budget performance management work class,training performance management personnel;Introduce information technology to improve the level of budget performance management;We will strengthen oversight and accountability and improve the quality and effectiveness of budget performance management.The budget performance management of basic tax departments has a long way to go and requires the joint efforts of many comrades.It is hoped that it can bring good inspiration to the budget performance management of other grass-roots tax units.It is also expected that grass-roots tax departments can effectively use funds and maximize tax revenue through effective budget performance management,so as to promote the development and progress of tax work.