Research On Improvement Of Government Budget Performance Management In Wangcheng District

Performance management has been the important means of governing principle politics developed countries,the us government passed in 1992,"the government plans to" performance budget "reconstruction" on the strategic development in the first place,the beginning of the 20 th century,the nineties,the implementation of performance budgeting reform in western countries to solve the contradiction in the financial revenue and expenditure through the continuous development of performance management,improve the government efficiency.In 2011,government departments at all levels formally carried out budget performance management;In2015,the implementation of the new Budget Law indicates that there is a law for performance-based budget management.From 2015 to 2022,the budget performance management method of governments at all levels in China has achieved many successful experiences in seven years.Since the government of Wangcheng District responded to the call of the provinces and cities to carry out budget performance management in 2015,it has been committed to establishing and improving performance management system and conscientiously carrying out financial key performance evaluation.At present,it is gradually exploring how to improve performance management through performance evaluation.This paper uses new public management theory,principal-agent theory and public product theory to study the existing problems and causes of Wangcheng District government budget performance management.Through the analysis of the status quo of the management link and the trend of the questionnaire survey results,it is found that the following problems exist in the budget performance management of Wangcheng District government: the development prospect of budget performance objective management is not good;Dynamic monitoring of budget performance is faced with institutional obstacles;The quality of budget performance evaluation is not high;The application degree of budget performance evaluation is not high.According to the problems,the causes are as follows: the budget performance concept is not developed deeply,the system guarantee system is not perfect,the professional talent reserve is less,the informatization level is low and the superior traditional financial system is restricted.In order to develop the budget performance management mode of Wangcheng District,the government of Wangcheng District can rectify the weak links of budget performance management,build a mature budget performance management system framework,establish the coordination mechanism of financial audit and related departments,and create a big data platform of budget performance management.By constantly absorbing the practical experience of local government performance reform,we should establish a budget performance management model with Wangcheng characteristics.