What are the important aspects of budget performance management?

1. Comprehensive performance management: The budget performance management entity will fully incorporate all revenue and expenditure, policies and project budgets into performance management to build an all-round budget performance management pattern. Governments at all levels will fully incorporate revenue and expenditure budgets into performance management; departments and units will fully incorporate budget revenue and expenditure into performance management; budget performance management entities will fully incorporate policies and projects into performance management.

2. Throughout the entire budget process: that is, not only budget preparation, execution, and results should introduce performance concepts and performance management, but also performance evaluation of major projects throughout the cycle, focusing on cost-benefit analysis, paying attention to expenditure results and the degree of achievement of policy goals, and promoting improvement Budget preparation and adjustment of fiscal policy.

3. Full coverage of performance management: that is, the general public budget, government fund budget, state-owned capital operation budget, and social insurance fund budget will all be included in performance management, the connection between the four budgets will be strengthened, and the full coverage budget performance management system will be improved.

4. Full cycle: All major policies and investment and financing projects must implement full-cycle tracking and effectiveness, and establish a dynamic evaluation and clean-up exit mechanism.

5. Full supervision: Establish the concept of "money needs review, money needs performance" in the whole society. While strengthening supervision such as auditing and supervision, we should consciously accept the supervision of the National People's Congress and all sectors of society.