Research On Budget Performance Evaluation System Of N Municipal Special Funds

China’s budget performance management takes the reform path of "central and local linkage,local first and pilot",which requires accelerating the establishment of a modern local financial system integrating budget and performance management,optimizing the allocation of financial resources,improving the quality of public services,saving public expenditure costs,and strengthening the responsibility and efficiency of budget expenditure.According to the Opinions on the Comprehensive Implementation of Budget Performance Management issued by the central government in September 2018,the work goal of "strive to basically build a comprehensive,full-process and full-coverage budget performance management system in 3-5 years to achieve the integration of budget and performance management" was clearly put forward.Various regions have also introduced and implemented relevant measures for the comprehensive implementation of budget performance management.In the report of the 20th National Congress of the Communist Party of China(CPC),it is emphasized to "improve the modern budget system" in the deployment of building a high-level socialist market economy system.In 2023,the national "all-round" integration pattern will be basically formed,the "whole process" integration chain will be initially opened,and the "full coverage" integration mechanism will be initially formed.The performance management work in Jiangxi Province has been carried out for the 10 th year.Compared with developed cities,there are still many problems to be solved.Most cities in the province are also at the initial stage in the process of implementing budget performance management.The local financial budget performance management lacks a solid institutional foundation,and the concept of performance management is not fully reflected.It is urgent to accelerate the promotion of budget performance management.This thesis studies the budget performance management of N city by using the methods of literature study.Based on the public choice theory,this thesis clarifies the current situation of budget performance management in N city by sorting out the policy documents related to budget performance management issued by the central,Jiangxi and N city governments and budget management departments.Through horizontal comparison,analyze the process of the budget performance of the special funds for water resources development of N Municipal Water Conservancy Bureau,and study the impact of each process on the use of special funds;Through vertical comparison with other advanced cities,the problems and reasons in performance management of N City are studied.Through analysis,it is found that there are some problems like inadequate system construction,unreasonable setting of performance indicators,weak awareness of management work,inadequate monitoring of performance operation,and separation of evaluation results and actual application.This thesis describes the reasons for the above problems.Based on the analysis of problems and causes,this thesis summarizes the excellent measures of budget performance management in other cities by drawing on the experience of other advanced cities in China,from the four perspectives of improving the incentive and constraint system construction of budget performance management,establishing a scientific and reasonable performance index database,improving the construction of special fund index system,and strengthening the application of special fund performance evaluation results,Put forward suggestions for improvement of performance management in N city.I hope it can provide reference ideas for N City to improve the budget performance management system and realize the integration of budget and performance management as soon as possible.