What is budget performance management?

Budget performance management is an expenditure result-oriented budget management model, which is an important part of government performance management and helps to improve government management efficiency and build an efficient, responsible and transparent government. This newspaper will continuously publish the relevant knowledge of budget performance management, so as to facilitate readers to have a deeper understanding of budget performance management.

Budget performance refers to the output and results achieved by budget funds. Performance budgeting is a goal-oriented, project cost-based, and performance evaluation as the core. Specifically, it is a budgeting system that closely combines the increase of resource allocation with the improvement of performance.

1. Connotation of budget performance management

1. Reform and improve the existing budget management mode by using performance management concepts and methods.

2. The main line is result-oriented, and the preparation, implementation and supervision of the budget should be based on the performance targets set at the beginning of the year, and the expansion work should be realized around the performance targets.

3. The core is to strengthen expenditure responsibility. Use money to ask for effectiveness, and be ineffective in 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, namely, the organic unity of 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 the allocation of resources, provide more and better products and services for the society, and improve the efficiency of the use of budget funds.

2. 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 the budget revenue as the object, takes the revenue scale, quality and structure as the main content, and aims to improve the degree of protection of budget revenue for the government to perform its duties.

the latter takes expenditure as the object, focusing on the nature, scope, input, output and effect of expenditure, aiming at improving the economy, efficiency, effectiveness and fairness of budget expenditure.

2. According to the scope of budget expenditure, 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.

iii. Budget performance management and government performance management

Government performance refers to the behavior of the government and its departments to perform their own duties, the results of their output and social and economic impacts, including government costs, government efficiency, political stability, social progress, development expectations and other aspects. Government performance management, as a new administrative management mode, 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 modern budget system is the core of 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 to affect the government's other functional performance. The efficient, responsible and transparent use of budget funds is the premise of efficient, responsible and transparent government performance. The main purpose of the country's budget performance reform is to cooperate with the new public management movement and effectively improve the government's administrative performance.

It can be seen that the basic purpose of budget performance management and government performance management is the same. Budget performance management serves the government performance management, 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, enhancing the responsibility of unit expenditure, improving the quality of public service, optimizing the allocation of public resources, and saving public expenditure costs. It is an important measure to deepen the reform of the administrative system, and it is also an important part of the government's scientific and refined management, which is also important for accelerating the transformation of economic development mode and a harmonious society.