Budget performance refers to the output and results obtained by budget funds. Performance budgeting is goal-oriented, based on project cost and centered on performance evaluation. Specifically, it is a budget system that closely combines the increase of resource allocation with the improvement of performance.
First, the connotation of budget performance management
1, the application of performance management concepts and methods. Reform and improve the existing budget management model.
2. The main line is result-oriented, and the preparation, implementation and supervision of the budget should be based on the performance goals set at the beginning of the year, and the work should be expanded around the performance goals.
3. The core is to strengthen expenditure responsibility. Use money for practical results, and lack of accountability? , and constantly improve the financial department and the budget department's sense of expenditure responsibility.
4. The feature is the whole process, and the form of expression is the close connection of five links: performance target management, performance operation monitoring, performance evaluation implementation and evaluation result application.
5. Positioning is an important part of government performance management and belongs to the category of government performance management. The purpose is to improve budget management, control and save costs, optimize resource allocation, provide more and better products and services for the society, and improve the efficiency of the use of budget funds.
Two. Classification of Budget Performance Management
1. According to the nature of budget funds, it can be divided into budget revenue performance management and budget expenditure performance management.
The former takes budget revenue as the object and the scale, quality and structure of revenue as the main content, aiming at improving the degree of protection of budget revenue for the government to perform its duties.
The latter takes expenditure as the object, takes the nature, scope, input, output and effect of expenditure as the main content, and aims to improve the economy, efficiency, effectiveness and fairness of budget expenditure.
2. According to the budget expenditure scope, it can be divided into basic expenditure budget performance management, project expenditure budget performance management, department overall expenditure budget performance management and financial budget performance management.
3. According to the function of budget expenditure, it can be divided into various functional expenditure budget performance management. According to the classification of general public service expenditure, education expenditure, science and technology expenditure, medical and health expenditure, social security and employment expenditure, agriculture, forestry and water affairs expenditure, budget performance management of various expenditure functions is formed accordingly.
Third, budget performance management and government performance management
Government performance refers to the behavior of the government and its departments to perform their duties, the results of its output and its impact on social economy, including government costs, government efficiency, political stability, social progress, development expectations and so on. As a new administrative management mode, government performance management mainly refers to the establishment of a scientific and reasonable government performance evaluation index system and evaluation mechanism, which comprehensively evaluates the process, performance and effect of the government and its staff in performing functions, completing tasks and achieving economic and social development goals, and improves government work, reduces administrative costs and improves government efficiency according to the evaluation results.
Budget funds are the material basis and institutional guarantee for the government to perform its duties. As the core of modern budget system is the government's public expenditure, which embodies the government's main functions and governance concepts, budget performance is not only the main indicator to measure the government's performance, but also the key factor affecting the performance of other government functions. Efficient, responsible and transparent use of budget funds is the premise of efficient, responsible and transparent government performance. The main purpose of the budget performance reform in this country is to cooperate with the new public management movement and effectively improve the administrative performance of the government.
It can be seen that the basic purposes of budget performance management and government performance management are the same. Budget performance management serves government performance management, which is an organic part of government performance management and can even be called the core of government performance management.
Fourth, the significance of strengthening budget performance management
Strengthening budget performance management is conducive to improving the level of budget management, strengthening the responsibility of unit expenditure, improving the quality of public services, optimizing the allocation of public resources and saving public expenditure costs. It is an important measure to deepen the reform of administrative management system, and it is also an important content of scientific and refined government management. It is of great political significance to speed up the transformation of economic development mode, build a harmonious society and promote the construction of an efficient, responsible and transparent government.