The summary of budget performance management is to better establish and improve the budget performance management system. The following is a summary essay on budget performance management that I recommend to you, hoping to help you.
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Chapter 1: Overview of Budget Performance Management In 20xx, our bureau focused on improving the performance of financial funds, guided by the realization of performance objectives, used the performance evaluation of fiscal expenditure as a means, and ensured the application of evaluation results, established and improved the budget performance management system, and actively promoted the budget performance management of housing and urban-rural construction system. The related work is summarized as follows:
I. Overall Development of 20xx Annual Budget Performance Management
Further strengthen the system construction, improve the quality of self-evaluation, and achieve new results in budget performance management. First, do a good job in preparation for performance goals and submit them in time. The second is to explore performance tracking and monitoring and strengthen process monitoring. For the project expenditure that has been included in the performance target management category of our office, the performance operation information of the pilot project will be collected in the form of semi-annual report. Third, carry out in-depth financial expenditure performance evaluation, and build some special funds for provincial urban and rural planning and construction and supporting pipe networks for sewage treatment facilities in central towns? For prizes? The fund implements performance self-evaluation and project verification, and forms a self-evaluation report on this basis. Fourth, strengthen the application of evaluation results, organize performance self-evaluation and performance tracking monitoring, give feedback to the problems found on the spot and ask for improvement, and strengthen the connection between evaluation results and project funding arrangements. Fifth, improve the working mechanism of performance management, clarify the division of responsibilities, organize special training, and improve the performance management level of competent departments at all levels and grass-roots units.
Second, the self-assessment of budget performance management
According to the relevant regulations of your office, our office conducted a self-evaluation on the performance management of the 20xx annual budget, and the self-evaluation score was 92 points.
(a) the basic work management score is 20 points, including:
1, leadership attention (4 points). Director Weng Yuyao and Deputy Director Wang Zhirui respectively gave instructions on strengthening budget performance management (3 points, Annex 2), and held a system-wide financial planning work conference on deploying budget performance management (65,438+0 points, Annex 3).
2, clear responsibilities (5 points). The document (Min [20xx] 1 9, Annex 4) is issued to clarify the functions and responsibilities of budget performance management (score 4 points), and the Financial Planning Department will designate a person to be responsible for the daily work of performance management (score1point).
3, system construction (5 points). First, formulate macro guidance on performance management (2 points, Min Ji Jian [20xx] 14, Annex 5); The second is to formulate a series of related systems involving budget performance management or financial expenditure performance evaluation (3 points, Min [20xx] 19, Annex 6; Min Cai Jian [20xx]No. 10, annex 7; Fujian Ji Jian [20xx] No.7, Annex 8).
4, the index system (6 points). First, a comprehensive index system for the construction industry was established (3 points, Min Ji Jian [20xx] No.3, Annex 9); Two, the performance index system should be quantified, detailed and clear (3 points).
(2) The score of performance target management is 13, in which:
1, reporting time (3 points). Our office submitted the new project performance target (Min Han [20xx] No.43, annex 10) and the performance target of urban and rural planning and construction funds in 20 12 (annex1) to your office in time.
2, the declaration format (3 points). The format and content of performance objectives meet the requirements.
3, the number of declarations (4 points). The performance targets submitted by our office in 20xx include scenic spot planning funds, urban and rural planning and construction funds and special funds for village renovation.
4, declare the quality (3 points). Performance objectives are clearly described and well-founded, but it is difficult to set inputs and outputs because the planning itself focuses on social benefits.
(3) The score of performance monitoring management is 10, in which:
1, monitoring system (3 points). Our bureau has formulated the Interim Measures for Project Fund Management (Min [20xx]19, annex 5), improved the mechanism system (Min [20xx]19, annex 3), and requested to strengthen fund performance monitoring.
2, monitoring implementation (3 points). Our bureau implements performance monitoring and process monitoring through the supervision of funds for strengthening agriculture and benefiting farmers (min [20xx]1,annex 12) and on-site verification of financial expenditure performance evaluation (min [20xx]5, annex 13).
3, monitoring governance (4 points). Put forward rectification requirements for the problems found in the on-site inspection of funds and performance evaluation projects for strengthening agriculture and benefiting farmers, and put forward rectification opinions in the form of written notification after inspection (Min [20xx] 12, annex 14).
(four) the performance evaluation management score is 25 points, including:
1, project management (14 points). (1) The performance evaluation of urban and rural planning and construction funds and supporting pipe network of sewage treatment facilities in central towns in 20xx is closely related to the functions of our bureau (2 points). The supporting pipe network of sewage treatment facilities has strong livelihood (1 min) and great social influence (1 min). (2) The above evaluation items are increased by 1 item compared with the financial regulations (4 points). (3) In 20xx, the capital scale of urban and rural planning and construction was 2.8 million yuan, accounting for 12. 17% of the total capital, and the capital scale of supporting pipe network of sewage treatment facilities in central town was 35.76 million yuan, accounting for1.35% (2 points). (4) The above assessment work is independently organized by our office in the whole province (2 points). 20xx In April, your bureau came to our bureau to conduct a performance survey, and our bureau cooperated closely and made a work report (2 points, attachment 15).
2. The report quality is 1 1 (minutes). Ji [20xx] No.6 document (attachment 16), the self-evaluation score of our office is 90 points, and the score is 9 points, so the score is 2 points because the provincial finance has not conducted spot check or re-evaluation on our office.
(5) Results The score of application management was 13, in which:
1, budget management (6 points). Improve the system, strengthen management, clarify the division of responsibilities (4 points, Min [20xx] 19, annex 3), and apply the evaluation results to budget implementation (2 points, annex 17).
2, the implementation of the rectification (4 points). Submit the rectification in time (Min Han [20xx] No.83, annex 17).
3, the results of public (3 points). The evaluation results (Min Han [20xx] No.34, attachment 18) are published on the construction information website.
(6) Yu-Shang publicity and guidance score 1 1, in which:
1, publicity (2 points). Use the Construction Information Network and Fujian Construction Information Briefing to publicize the trends of budget performance management (attachment 19), and the provincial finance "Budget Performance Management work briefing" (attachment 20) announced the work practices of our office.
2. Theoretical research (1 min). Organize the theoretical research of budget performance management, and the performance evaluation paper of Zhangzhou Planning Bureau (Annex 2 1) was exchanged at the working meeting of systematic financial planning. Taking budget performance management as the research topic 20 12 (Annex 22).
3 conference training (6 points). Actively participate in your budget performance training and meetings, hold systematic financial planning work meetings, and deploy budget performance management; Organize systematic budget performance management training (Min Han [20xx] No.82, Annex 23).
4, information exchange (2 points). Five copies of all kinds of budget performance management documents are submitted to your bureau, of which 1 is issued by your bureau.
Third, the budget performance management problems and causes analysis
First, ideological understanding should be improved. At present, some places do not pay enough attention to the evaluation work, mainly because the evaluation results are not closely linked with the budget arrangement, and the grass-roots understanding of improving budget performance management is not in place. Second, the operability needs to be enhanced. Performance evaluation form? What is the arrangement and use of project funds? The reporting caliber of individual indicators is not clear enough, and the timeliness of reporting performance targets is affected by the time when funds are released. Third, work measures need to be refined. There are many industries in the construction system and the management system is complex. Completing the project self-evaluation requires timely coordination and supervision. Fourth, the application of results needs to be strengthened. As an important basis for budget allocation or adjustment, performance evaluation results have not been implemented so far.
Four. Ideas and suggestions for the next step.
First, strengthen publicity and training, exchange research work, plan to hold training on budget performance management of housing construction system in the whole province, revise and improve the budget performance evaluation index system, and carry out budget performance research. The second is to carry out in-depth performance evaluation of fiscal expenditure, and select special funds for urban and rural planning and construction and scenic spot planning subsidy projects to carry out performance self-evaluation in the first half of the year. Third, it is suggested to coordinate and clarify relevant policies. At present, the fund management and budget documents for the construction of affordable housing and urban sewage treatment facilities all mention performance evaluation, but there are no implementation rules, and the suggestions are coordinated and clear. The fourth is to revise the performance evaluation index system. It is suggested that the evaluation index system of our province should be revised according to the new regulations of the Ministry of Finance [20xx] No.285.
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Chapter II: Overview of Budget Performance Management Mode The purpose of this paper is to implement the Decision of Yueyang Municipal Committee and Municipal Government of the Communist Party of China on Doing a Good Job in Yueyang City. One pole and three points? According to the spirit of the Notice on Carrying out 20xx Comprehensive Performance Evaluation for the Construction of Famous Cities in Rivers and Lakes (Guangdong Zhengfa [20xx] No.7), and in order to promote the budget performance management of our bureau, according to the requirements of Yueyang Municipal Department Budget Performance Management Assessment Method (Guangdong Zhengfa [20xx] No.9), our unit conducted a performance self-evaluation on the budget use management of 20xx departments. The self-evaluation results show that our bureau has followed the following rules for one year. New growth pole? General requirements for construction, aiming? Smart city management? Are the construction objectives firmly established? Is going out for work or going out for management? This concept takes practical livelihood projects as the starting point, innovative urban management as the way, and? Two studies and one doing? Education is an opportunity, seize it firmly? Environmental sanitation, urban management order, beautification and lighting, and civilized guidance? Four, the key report of this year's budget performance management is as follows:
First, the basic situation of budget performance management
(A) the purpose of performance evaluation
Through the performance evaluation, this paper puts forward some measures to further improve the management of urban management funds and improve the efficiency of financial funds.
(2) Performance evaluation principles, evaluation index system and evaluation methods.
Adhere to the principles of openness, fairness, impartiality and comprehensive analysis, and make an objective and true evaluation of the management and use of all kinds of funds in the departmental budget by means of self-evaluation by the evaluation team according to the evaluation indicators given in the schedule of the Notice of Yueyang Municipal Finance Bureau on Doing a Good Job in the Performance Management of 20xx Annual Department Budget.
(C) Budget performance management system
According to the Guiding Opinions of the Ministry of Finance on Promoting Budget Performance Management and the Interim Measures of the Ministry of Finance for Financial Expenditure Performance Evaluation, the Work Plan of Yueyang City Urban Management and Administrative Law Enforcement Bureau for Financial Expenditure Project Performance Self-evaluation was formulated. Establish budget performance evaluation index system, establish performance evaluation result feedback system, and embed budget performance management information into financial budgeting system to ensure the smooth development of budget performance evaluation management.
(D) Working mechanism of budget performance management
Combined with the preparation of departmental budget, according to? Two ups and downs? Procedures, by the Finance Bureau and the planning department to prepare the "city management and administrative law enforcement bureau budget performance target declaration form" and related materials, along with the annual departmental budget report; After the Construction Department of Finance Bureau puts forward preliminary opinions on the set performance targets, especially the project establishment, the Performance Evaluation Department will review the set performance targets, especially the setting of performance indicators; According to the application of the unit, the budget department shall submit opinions to the Finance Bureau for review by the construction department and the performance evaluation department; Conduct performance monitoring in the process of project implementation; Organize performance evaluation after the completion of the project. It has formed a set of budget performance management mechanism that runs through the whole process of budget preparation, implementation and supervision.
(V) Work flow of performance evaluation
1, set up a performance self-evaluation working group. This year, our bureau set up a working group for self-evaluation of budget performance with Comrade Chen Kexiang as the leader, worked out an evaluation implementation plan, deployed specialized business personnel such as financial planning, auditing, discipline inspection and supervision, and carried out the self-evaluation of departmental budget for 20xx.
2. Conduct performance self-assessment. The use of departmental budget funds was carefully reviewed, and relevant units were visited and investigated, and the relevant situation was carefully summarized and analyzed. According to the "Yueyang municipal departments budget performance management evaluation method (Trial)" put forward by the index score, self-evaluation.
Second, the weak link of budget performance management
Since the beginning of this year, although some progress has been made in the budget performance management of our bureau, there are still some shortcomings such as insufficient understanding, imperfect system, weak technical support, insufficient application of results and inadequate management. Therefore, our bureau will strengthen budget performance management from the following aspects.
(1) Strengthening system construction. Formulating effective implementation rules is conducive to strengthening implementation and standardizing implementation procedures. In view of the actual situation of our bureau, it is imperative to summarize the experience and practices of advanced units and departments, popularize and improve them, and make our bureau's budget performance management gradually embark on the road of institutionalization and standardization.
(two) to strengthen the guidance of the business department (room). The Bureau of Finance and Planning should strengthen business guidance, improve the level and operational ability of budget performance management of all departments (offices) by organizing business training and special meetings, especially in the following aspects: 1, and clarify the direction of budget performance management. The primary problem that restricts the development of performance management in our bureau is that all subjects (rooms) are right? Performance evaluation? 、? Performance budget? And then what? Performance management? The concept of "performance management" is vague, and people have different opinions. They are confused about how to define the function of performance management and establish the direction of work development. 2. It is to standardize the setting of budget performance targets. Specifically, some operational problems in setting performance targets are put forward, such as linking with audit budget performance targets. 3. The first is to establish an open scale of budget performance management results. We should boldly disclose the results of budget performance management and the performance of the project to the whole society. The rectification of the rectification should be accountable.
(3) Develop a scientific and reasonable performance evaluation system. The key to budget performance management is how to formulate performance evaluation indicators, and the design of performance indicators includes: quality? And then what? Quantity? Two parts. ? Quality? It is the result of capital expenditure and generated income; ? Quantity? Is the efficiency that produces results and benefits, and can it be used by enterprises? Cost effectiveness? Analytical methods. At the same time, integrate public service performance evaluation projects to avoid short-term behavior caused by one-sided pursuit of performance indicators, and combine qualitative and quantitative performance evaluation.
(D) Explore the establishment of a correct incentive mechanism. The implementation of performance budgeting is to link the funds of each department with the work performance, establish a correct incentive mechanism, and give corresponding rewards and punishments according to the performance evaluation results of each department. On the one hand, it is necessary to sum up some staged experiences gained in the performance management of the promotion department in time, strive to create a good performance management atmosphere, and form a working atmosphere of performing their duties, supporting each other and taking care of the overall situation. On the other hand, in line with the principle of rewarding the superior and punishing the inferior, the departments (rooms) that have obtained advanced performance target management in the annual assessment shall be notified and commended; Criticize the responsible units that fail to meet the standards.
(5) Strengthen performance inspection and audit. It is necessary to strengthen the supervision, inspection and audit of budget performance management, adhere to the supervision, inspection and evaluation of the performance of all expenditure items from project establishment to budget implementation every year by the Financial Planning Department, the Audit Department and the Discipline Inspection and Supervision Office, and gradually establish a tracking feedback system and a performance evaluation system for the use of project funds, taking the project implementation results and performance as the basis for the preparation of the project performance budget for the next year. It is necessary to keep abreast of the completion progress of various targets, conduct quarterly analysis and semi-annual inspection, and put forward targeted measures for the problems existing in performance target management to ensure the smooth completion of various targets and end the tough battle.
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Chapter III: Overview of Budget Performance Management: Fanshi Finance Bureau has taken various measures to establish a general index system for performance evaluation, expand the coverage of performance evaluation, introduce intermediaries to participate in evaluation, and solidly promote budget performance management. Recently, the Implementation Plan of Lu 'an Finance Bureau on Deepening the Budget Performance Management at the City Level (FB [20xx] No.582) was issued, establishing a budget performance management system that runs through the whole process of budget preparation, implementation and supervision, and comprehensively and deeply promoting budget performance management.
First, establish and improve the budget performance target management mechanism. When preparing the departmental budget for 20 15, the budget department should simultaneously prepare clear, detailed, quantitative, reasonable and feasible performance targets. If the performance target is not prepared according to the specified requirements, it shall not enter the budget editing process; Items with no performance or low performance shall not be included in the budget or reduced.
The second is to establish and improve the performance monitoring mechanism of budget implementation. The budget department shall submit relevant project performance operation analysis report as required. The financial department should strengthen the tracking and monitoring of the realization of performance goals, and recover the budget funds if it is clear that the expected performance goals cannot be achieved or the project stops; If the performance target needs to be adjusted due to policy changes, emergencies and other factors, it should be adjusted together with the budget in accordance with the requirements of performance target management and audit process.
The third is to establish and improve the performance evaluation mechanism of budget expenditure. The budget department should promptly organize the department and its subordinate units to carry out self-evaluation of budget performance; The financial department should include all the projects to be arranged in the budget evaluation and demonstration into the scope of performance evaluation of key projects, organize and carry out key evaluations, and further expand the field of key performance evaluation.
The fourth is to establish and improve the feedback application mechanism of performance evaluation results. The financial department will take the performance evaluation results as an important basis for annual budget adjustment, special fund allocation and future annual budget fund arrangement, give priority to or focus on supporting departmental projects with good performance evaluation results, correspondingly reduce projects with poor performance evaluation results and fund arrangements, and cancel non-performance projects.
Fifth, establish and improve the regular reporting and disclosure mechanism of performance evaluation. The budget department shall submit a summary of budget performance management to the financial department before the end of April each year, and the financial department shall report the comprehensive situation of budget performance management and the performance evaluation results of key projects to the municipal government before the end of June each year. From 20 16, every July, the budget department should make the departmental budget performance report and performance evaluation public at the same time on the municipal government information disclosure website and departmental portal website.
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