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The Research On Performance Management Of Special Budget For Customs Biosecurity In A City

Posted on:2023-11-23Degree:MasterType:Thesis
Country:ChinaCandidate:Y J ZengFull Text:PDF
GTID:2569307097490164Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important part of China’s national security system,national biosafety has a great impact on people’s health,economic development,ecological balance,and social stability.Therefore,governments all over the world attach great importance to national biosafety.The customs system in China also invests a certain amount of financial funds every year in maintaining national biosafety by regarding national biosafety as a special project.To what extent the invested financial funds can improve the national biosafety management ability and maintain Chinese biosafety has become a key issue of the customs system under the circumstance that the national finance is under great pressure and the government is advocating austerity.In recent years,the Customs of City A has been actively promoting the budget performance management of the National Biosafety project.However,because the budget performance management is still in its infancy and the staff has no rich experience,there are still many deficiencies in the current budget performance management of the project.Therefore,taking the national biosafety project of the Customs in City A as the study object,this paper conducts a study on its budget performance management with the literature research method,case analysis method and field research method,hoping to enrich the existing research results and improve the funds use efficiency of the project.Based on field survey and analysis on the budget performance management of the national biosafety project of the Customs in City A and the policy documents issued by the relevant departments,this paper sorts out the existing problems.First,the performance indicator system is not reasonable and perfect,because the project personnel have a weak goal-oriented concept and there is lack of specific and operable guidelines for setting performance indicators;second,the performance monitoring effect is not satisfying,because there is neglection of project fund compliance monitoring and a lack of dynamic monitoring mechanism;third,the quality of performance evaluation management is not high,because no performance selfevaluation and constraint mechanism is established for the project,and the performance indicator score and weights are not properly set;fourth,the evaluation results have not been effectively used,because no incentive constraints and rectification mechanism were established for the project and there is a lack of disclosure mechanism for evaluation results.In response to these problems,this paper puts forward relevant improvement suggestions based on the new public management theory,principal-agent theory,new public service theory and related literature,and constructs supporting measures for the national biosafety of customs in City A from the culture,talents and communication aspects,so as to promote the smooth running of the budget performance management of the project.It is hoped that the study in this paper can provide a certain reference for the budget performance management of the national biosafety project and other projects of the Customs in City A,so as to promote the improvement of the overall budget performance management level of the Customs in City A.In addition,it is hoped that the study results of this paper can also provide a reference for the smooth promotion of the budget performance management of national biosecurity projects of other customs,thereby promoting the sustainable and healthy development of national biosafety projects.
Keywords/Search Tags:National Biosafety, Performance Target Management, Performance Operation Monitoring, Performance Evaluation Management, Application of Evaluation Results
PDF Full Text Request
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