What is budget performance management?

Question 1: What is the content of budget performance management Performance budget management is an important part of the enterprise comprehensive budget management, enterprise performance budget is goal-oriented, project cost as a measure of performance evaluation as the core of a budget system, is the increase in resource allocation and performance improvement of the budget system is closely integrated. The purpose of performance management is to achieve results and efficiency, in performance budget management, the enterprise as a member of the entire social and economic operating system, not only to achieve economic benefits, but also to achieve social benefits in order to complete its social mission.

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Question 2: The importance of budget performance management includes which aspects (a) performance budget is a social public **** problem

Performance budget is a more professional concept, to accurately understand this concept, it is necessary to make clear that this concept is closely related to the interests of the public. Performance budgeting is something that the financial sector has endeavored to promote, but the financial sector is entirely from the position of the public in society, and its purpose is to serve the interests of the public in society. Therefore, performance budgeting is essentially a social public **** problem, directly related to the total cost of society. Not only the financial sector, all aspects of society should be concerned about this issue.

Performance budgeting is the allocation of financial resources, the use of financial resources must give full consideration to the principle of performance. In the words of the people, the money should be spent effectively. Our country is a developing country, in the process of development and reform, need to do a lot of things, need to spend a lot of money, from a per capita point of view, our home base is not thick, therefore, the steel on the knife edge, spend less money to do more work, spend the same amount of money to do more things, the financial sector from the position of the public must consider the subject.

The financial sector is the allocation of financial resources to the functional departments, specific spending is other *** functional departments, therefore, the performance of the budget can be done well, not the financial one thing, where the use of financial resources of the department have to pay attention to. The most important thing here is to have a position from the social public **** interests. Essentially *** administrative organs and relevant institutions are representatives of social public *** interests, the key is not to sectoralize public *** interests, sectoral interests personalized. Some departments in the budget to find ways to desperately strive for financial resources, once the funds to hand, or a large amount of money regardless of the effectiveness, or misappropriation of the squeeze for departmental self-interest. The public *** department does not have the position of the public *** interests, the performance of the word is also virtualized.

The use of public **** resources sector specific circumstances are different, the provision of public **** products in the use of value can not be compared, but this can not become a non-efficient hiding word. Socialist market economy conditions, do not speak of efficiency will be eliminated, this is a universal scale. There is no privilege here, there is no safe haven, we believe that if the word performance can become a conscious awareness of the public **** sector, our cause will be able to develop faster and healthier.

(B) the implementation of the necessity of performance budget

At present, China's departmental budget reform has achieved a milestone, to consolidate and develop this achievement, must be complemented and improved through the implementation of performance budget.

First, the current budget allocation is difficult to get rid of the traditional "base method". It should be said that the departmental budget for four years has made unprecedented breakthroughs, the realization of the function of the departmental needs to prepare a unified, complete departmental budget, that is, a department of a budget. However, the departmental budget invariably gives the department an opportunity to cut off interests. Some departments, especially in support of agriculture, education, science and technology, and other statutory expenditure growth ratio of the department, in the process of preparing the budget, too much emphasis on departmental interests, bargaining, the phenomenon of the base, the department and the finance of the never-ending game between the cut constantly.

Secondly, it is difficult for the financial sector to truly realize the efficient allocation of financial resources from the source. First, in the *** expenditure of the "power rule" constraints, the current budget model is a typical "input" budget. Most of the time of the financial sector are spent on running to the *** various functional departments of the expenditure needs, but for the performance of funds, effective allocation and other issues, can be said to be more than enough but not enough. Second, the preparation of the budget, the department failed to provide a general plan for career development, there is no qualitative and quantitative evaluation criteria as the basis for financial funding arrangements.

Third, the funds are not tracked. In the current mode of budgetary allocation of funds, the department and the financial sector are mainly concerned about where the money should be invested, how to invest, once the budget is approved that is finalized. For the budget implementation process to accomplish what, to achieve what effect, but asked very little. The National People's Congress, audit and other departments to supervise the use of financial funds, the effectiveness of financial funds are often forced back to the financial commitment. Therefore, how to clarify the financial and departmental authority and responsibility in the use of funds, reversing the financial sector this passive "beaten" situation, has become an urgent problem. Fourth, the funds carried over to reflect the sequelae of the departmental budget. First, once the budget is approved, that is to become the department's "private" property, regardless of whether the project has been completed, the department's interests are sacrosanct, one year rolled over a year, departmental carry-over has become almost a "second budget". Secondly, the use of cash cash realization system of budget management, resulting in the unspent funds must be carried over to the next year.

Question 3: What is budget performance management in layman's terms It is based on previous performance appraisal data to prepare the budget data.

If there is no such data before the development of the performance assessment form before the actual number of occurrences as the basis

Question 4: the whole process of budget performance management mechanism is what performance management, the financial budget from the case to the release of the actual payment of the implementation of the use of the late effect of the evaluation divided into various types of indicator system for quantitative evaluation, feedback, supervision and assessment

For reference only.

Question 5: What is the significance of budget performance management Enterprise Key Performance Indicator (KPI: Key Performance Indicator) is through the input side of the internal processes of the organization, the output side of the key parameters of the set, sampling, calculation, analysis, measurement of process performance of a target quantitative management indicators, is the strategic objectives of the enterprise decomposition into operational It is a tool to decompose the strategic objectives of the enterprise into operable work objectives, which is the basis of enterprise performance management. kpi enables the department head to clarify the main responsibilities of the department, and on the basis of this, to clarify the performance measurement indexes of the departmental personnel. Establishing a clear and practical KPI system is the key to good performance management. KPIs are quantitative indicators used to measure the performance of staff members and are an important part of the performance plan. Important significance: First, as a decomposition of the company's strategic objectives, the development of KPIs strongly promote the implementation of the company's strategy in all units and departments; Second, KPIs for the upper and lower levels of the job responsibilities and key performance requirements have a clear **** knowledge, to ensure consistency in the direction of the efforts of the various types of personnel at all levels; Third, KPIs provide a transparent, objective, measurable basis for performance management; Fourth, as a reflection of the performance of key operating activities, KPIs are used to measure the performance of staff. Fourth, as a reflection of the performance of key business activities, KPIs help employees in all positions to focus on the aspects that have the greatest driving force for the company's strategy. Fifth, by regularly calculating and reviewing the results of KPI implementation, managers can have a clear understanding of the key performance parameters of the business areas, and diagnose the existing problems in a timely manner and take action to improve them.

Question 6: What is described as budget performance management should be expanded to all budgets at this level *** Objective tasks, work content, time required, participants, input estimates, effect is expected, supervisors View original post>>

Question 7: What is performance budgeting I. Performance budgeting is an innovation in budgeting methodology

Performance budgeting refers to the budgeting by the * * * * department in a clearly defined function to be performed. * Department to identify performance objectives on the basis of clear functions to be performed and resources to be consumed, to prepare performance budgets, and to use quantitative indicators to measure their performance and completion of work in the implementation process. Performance budgeting is a concept that emerged in the 1950s along with the focus on public **** expenditures and their results, the core of which is to gradually realize the transformation of financial funds from focusing on capital input to focusing on the effect of expenditures by formulating the performance objectives of public **** expenditures, compiling performance budgets, and establishing a budget performance evaluation system.

For performance auditing, countries around the world have different titles and many definitions. The different names and definitions reflect the different emphasis on the practice of performance auditing in different countries. Some countries focus on efficiency auditing, some focus on effectiveness auditing, some are directly called performance auditing, China is currently called efficiency auditing. Audit practice in various countries shows that performance auditing is a big concept, and the "three E's", "five E's" or "seven E's" of economy, efficiency and effectiveness are the basic contents of performance auditing, although they are called differently. The content of the audit is the basic performance audit, although the name is not the same, the focus is different, but the content of the audit belongs to the scope of the performance audit.

Question 8: budget performance management approach appraisal Budget completion rate, cost overrun ratio, whether the benefits of output within the control range, the beginning of the budget implementation rate, etc.? ~ as an appraisal project

Question 9: How to strengthen the budget performance management (a) the establishment of a sound system management model

With the development of the economy, the perfect financial management system is a more important guarantee in the process of budget performance management. Therefore, at this stage of the establishment of the budget performance management system, the construction of the basic system should always be carried out in the financial legislation and law enforcement supervision and other content, to strengthen the design of the top system management, so as to make clear the basic legal provisions of the budget performance management and the content of the system in a fundamental sense, through the performance management mode development direction is clear, for the establishment of the entire management system to provide sufficient guarantee. Therefore, in the process of establishing the relevant system, our enterprises should fully do the following: firstly, formulate specific management methods, improve performance objectives, performance monitoring and establish evaluation mechanisms, optimize the database, standardize the scientific nature of archive management, gradually improve the relevant standards of asset allocation, and establish scientific project expenditure standards. Secondly, the detailed project operation rules and operation forms should be formulated to clarify the basic responsibilities of the managers of each organization in a fundamental sense, and to provide sufficient guarantee for the establishment of the whole budget system through the operation of the standardized system content. Taking Wanda Plaza as an example, in the preparation process of the new project, the company has formulated various budget management and financial control systems to implement effective monitoring and control of business processes, and the company has no financial loss of control in the process of expansion because of the perfect system as a guarantee, and there is no financial loss of control in the investment and after the investment, and all the investment activities have been successfully promoted under the established strategic plan, which ensures that the target of maximizing the value of the enterprise can be realized.

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(B) Strengthen the budget implementation of system management

The budget implementation of system management is the key issue in the process of budget performance management, in the process of the establishment of the whole system should be strengthened to check the form of system management, for the constraints should be corrected in a timely manner, so as to ensure that in the fundamental sense of the budget performance objectives to be achieved smoothly; and at the same time, should be established in the form of a sound system of responsibility, the relevant management department is to improve the budget implementation, the budget performance of the budget performance objectives to be achieved. The relevant management department is the main body of responsibility for improving budget implementation. Secondly, the implementation of the monitoring system should be effectively strengthened in the form of the basic budget expenditure performance control into the basic system of budget implementation control, and at the same time, should also focus on monitoring the budget project whether the budget performance of the basic objectives, so as to strengthen the establishment of the system of budget implementation for the development of the regional economy to provide a sufficient guarantee.

Secondly, the seriousness of budget management must be strengthened, from the establishment of the budget system to strengthen the budget implementation, and then to the performance analysis and evaluation of the budget year after year, to form a set of closed-loop management mode, the establishment of a strict system of rewards and penalties for the budget performance assessment, adhere to the principle of fairness, openness, transparency, all budget units and individuals to assess, and to effectively achieve the rewards and penalties, rewards and penalties, and to continuously enhance the level of budget management, optimize enterprise budget performance management, and to provide adequate guarantees for the development of regional economicization. management level and optimize enterprise budget performance management. Minsheng Department Store, for example, in the day-to-day budget management and new projects to open the budget implementation must be in accordance with the approved budget management approach to implementation, or any costs are not allowed to pay extra or occur, even if it is an emergency or emergencies need to be signed by the relevant leaders collectively after the implementation of the approval.

(C) carry out scientific performance evaluation mode

The establishment of performance evaluation is an important part of the budget performance management content. First of all, in the process of the establishment of the evaluation system, should gradually realize the comprehensive system evaluation mode and optimized budget assessment index system, the establishment of multiple standards of performance evaluation, and properly solve the behavioral problems in budget management. The enterprise performance evaluation mode is carried out in the following aspects to control:

(1) whether the performance evaluation index is scientific, reasonable, systematic, first of all need to be based on the "Balanced Scorecard" idea, the design of financial and non-financial indicators to take into account the balance of the system; the balance of the leading and lagging; the balance of the short and long term; internal and external balance, and the balance of the performance evaluation system. The first thing you need to do is to design a balance system of financial and non-financial indicators based on the idea of "Balanced Scorecard", a balance between leading and lagging, a balance between short-term and long-term, a balance between internal and external, and a balance between the different dimensions of the enterprise's annual business evaluation index system.

(2) The performance appraisal index must highlight the focus of strategic management, and adjust the appraisal index in a timely manner according to the company's strategic objectives to promote the steady realization of strategic objectives.

(3) Seize the key performance indicators (KPIs) and control the number of KPIs. Indicator assessment between the relevance, but not all, by seizing the key performance indicators will lead the behavior of employees to the strategic objectives of the enterprise. In addition, each dimension of the indicator control in about 5, too little may not reflect the position of the key performance level; too many indicators will increase the difficulty of management, and reduce the role of the guidance of employee behavior.

(4) The controllable matters of the main business unit into the scope of the assessment, reflecting the main responsibilities of the business unit, according to its specific characteristics to set the assessment of the core indicators, auxiliary indicators or modified indicators ...... >>

Question 10: The whole process of budget performance management is of course "budget performance target management"

There is a target to know whether the performance is good or bad.