Research On The Difficulties And Innovation Of Fully Implementing Budget Performance Managemen

In recent years,with the gradual slowdown of China’s economic growth,the downward pressure on the economy continues to increase,and the growth of fiscal revenue tends to slow down.At the same time,the rigidity of public demand continues to grow,and the scale of fiscal expenditure continues to expand.Under the new economic normal,the contradiction between fiscal revenue and expenditure has become prominent,prompting the government to accelerate the process of financial system reform and innovation of budget performance management model.In 2017,the report of the 19 th CPC National Congress proposed "comprehensive implementation of performance management".In 2018,the Opinions on the Comprehensive Implementation of Budget Performance Management further proposed "to build a comprehensive,full-process and full-coverage budget performance management pattern and achieve the integration of budget and performance management".In this context,it is particularly important to carry out a systematic study of budget performance management and explore the way to comprehensively implement budget performance management reform in China,which is results-oriented and performance-centered.Based on the study and research of relevant literature at home and abroad,combined with the actual work of budget performance management,and taking the dynamic mechanism,reform path,and implementation difficulties of budget performance management in X County as the epitome,this paper summarizes and analyzes the practical difficulties in the comprehensive implementation of budget performance management in China at the level of legal system,operation mechanism,organization and implementation,and security conditions.By drawing on the advanced experience of western performance budgeting and some regions in China,and relying on the theoretical basis of "collaborative governance",this paper puts forward suggestions on the construction of the theoretical framework of budget performance management,the improvement of the organizational operation of budget performance management,the innovation of the system of budget performance management,and the acceleration of the information construction of budget performance management,as an innovative path and future outlook for the comprehensive implementation of budget performance management.