On the reform of the budget system of China's Government Performance System

Abstract: The performance budget is the budget under the conditions of a market economy in the direction of the reform, the implementation of performance budgeting in China is in the theoretical preparation and research the feasibility stage. Proper understanding of the meaning of the performance budgeting to performance budgeting reform detours this report based on performance budgeting the cause of this report Western countries on performance budgeting by the definition of the exact meaning of the performance budgeting are discussed and analyzed the relationship between government performance evaluation system with performance budgeting. according to the scientific concept of development and governance for the people of the ruling concept explained the Government Performance and government performance evaluation system as a fundamental part of the performance budget, including the identification of the main points of the government objectives, evaluation criteria and evaluation of this report is that the performance evaluation of local government as the prototype of the Government Performance Assessment System design of its content and its rationalization founding role in the implementation of performance budgeting.

Keywords: Performance Budget Reform

Performance since the budget proposed in the 1940s, and currently has more than 50 countries to varying degrees, the implementation of performance budgeting. Performance budget generated a specific background conditions from the point of view of international experience, along with the process of improvement of the performance budget , this budget model the formation of a stable basic content.

First, how to understand the exact meaning of the performance budgeting

Understanding of the exact meaning of the performance budgeting directly determines how to prepare performance budget, how to understand the feasibility of the implementation of performance budgeting, and how to improve the relationship between performance budgeting and administrative system run in stages.

Western countries, although the implementation of performance budgeting has been a long time, but on what performance budget still debating it is generally recognized that performance budgeting is a results-oriented budget, the focus of the dispute is how to give a complete definition.

World Bank experts Sullivan believes: performance budgeting is a goal-oriented, the cost of the project is to measure, as the core of a budget performance assessment system, specifically, the increase in the allocation of resources with improved performance closely integrated budget system. Sweden's decision-making department: performance management is not a pure measure or method, but a very broad concept. purpose of performance management is to achieve effectiveness and efficiency, effectiveness should do efficiency reasonable and efficient way to do things. Australia's performance budget is divided into five parts: the government to do something, and configuration of budgetary resources, the third is to develop performance goals for the center, four standard is to achieve the status of the evaluation objectives, evaluate performance indicator system. This can be seen Australia is a mode of evaluation of the performance budget is attributed to the administrative activities of government financial support system.

Implementation of performance budgeting in our country is still in the theoretical preparation and research the feasibility stage here, people first thought is to figure out what performance budgeting and some people think that can be a direct reference to the definition of the Western countries, some people think from China's actual situation departure for the direction of reform requirements definition is given prominent problem is the as performance budgeting birthplace Western countries are also not on the definition of performance budgeting to reach a consensus as the budget system to adapt to the requirements of public finances are still being built, of course, is definition of protracted debate. sometimes but it is important to note that: discussing what is performance budgeting concept, does not seem to distinguish the difference between some of the basic concepts, that is further confuse the three concepts of performance budgeting, expenditure evaluation, budget performance . Must be noted that these three concepts are completely different, Specifically, performance budgeting is a large system, expenditure evaluation and budget performance system subsystem If you confuse the three, is undoubtedly distort performance budgeting the essential characteristics.

Should be acknowledged, to grasp the exact meaning of the performance budgeting is a difficult task view from the existing domestic and international controversy, not uniform, one of the reasons is that people's understanding of the understanding of the performance budgeting angle difference when people from budgeting method the perspective defined performance budgeting, it seems very difficult to say the exact difference between the the clear performance budgeting credit method and the zero-based method, which failed to provide a convincing definition, when people from the budget execution results point to define performance budget is often difficult to figure out the link between inputs and outputs.

So, what is performance budgeting? How to define only a relatively reasonable it? Solve this problem we must grasp well defined point, we think: determine the angle should be the ideal model may be the relationship between mode. Further said, we give special requirements defined performance budgeting, starting from the expectations, but also give full consideration to the existing practice of the revelation given to people, to grasp the basic characteristics of the system of public finance conditions under budget, but also to recognize the performance budget. This can be said, the performance budget first is a new budget concept, it requires people to budgeting based on agency performance, further said, is to make funding and things to do results link. should be acknowledged, this kinds of ideas and no amount of display, as if to say "how deep love can not like numerals However, it must be noted that this concept is indeed a breakthrough with respect to the past simply allocating funds budget, essentially administrative objectives and budgetary resources configuration with communication up the. Secondly, it can be said that performance budgeting and is performance accounting further said, is the use of funds perspective go respectively Planning Government various agencies in a single budget year may be made of the performance. Thirdly, Performance The budget is a schematic diagram, it embodies the people-oriented concept of the ruling further said, is the use of budgetary resources must have some kind of social benefits, such benefits should be public, not simply by government that should be made effective. takes words: performance budget is a budget model, the content of his mouth, the budget concept and budget process change, and changes in the budgeting method used means only performance budgeting.

Second, how to build a government performance evaluation system

Government Performance in essence, is a concrete manifestation of the government's concept of development and performance concept. Within a country or region has an inherent causality, the concept of development, the performance concept of money management approach among which based on the concept of development, when the government chose the need to promote the established development strategy after the development mode, to comply with the requirements of this model has become the achievement of specific performance, government finances must service view of the implementation of the concept of development and achievements, financial outlook will naturally be in accordance with the characteristics of the development model camera decision Therefore, the quantitative performance of the Government Performance Evaluation criteria and indicators for the system is the concept of development and performance concept, fiscal revenue and expenditure structure is such quantitative performance reflects the use of government funds.

Build government performance evaluation system must first make a reasonable interpretation of the Government Performance This is a matter of government performance evaluation criteria and establish the value of the evaluation to determine if the problem to make a reasonable explanation, there must be a reasonable prerequisite for selection. theory, determine a reasonable prerequisite from the development concept and the ruling concept of two perspectives: the concept of development to promote the idea of ​​what is the government, ruling concept is how the Government to promote the development of the concept of social

According to the scientific concept of development and the concept of governing for the people of the ruling, the Government Performance should be more emphasis on the social benefits of government administration, the economic benefit is the extension of the compliance in social benefits. Therefore, the Government Performance should be government departments in accordance with the law governance, democratic governance, under the premise of scientific ruling proceeding from the interests of society as a whole extended work efficiency and results for the people. Specifically, the Government Performance can be divided into three categories: administrative act compliance. whether the government action is to follow the established laws, regulations and administrative provisions and principles of organization. The reason compliance as the Government Performance class, the main reason is that the arrangements in accordance with the existing system to the administration is necessary to meet certain quality requirements for the public to provide public goods, many of the problems of our public administration, public a lot of comments on the government itself is not that the contradiction between the number of public goods supply and quality of supply and demand for public goods, but rather the presence of a large number of government departments at all levels not arrange things under the current system and triggered numerous conflicts. apparently rules, is achievement is through the promotion of the fundamental interests of the majority of the people to uphold the rule of law norms. supply of public goods quantity. divided into external physical manifestations and no external material manifestation of two types of public goods, the former, such as roads, after persons, such as law and order. These two types of public goods can be quantified performance. The number of supply of public goods is reflected in the workload and level of effort of the government departments, and therefore can be said to the outstanding performance of the Government Performance. Supply of public goods, external positive effect of a public good has its specific external positive effect. this external positive effect refers to the social benefits of public goods brought social order for the public to provide a safe living environment, social assistance to promote social stability, environmental protection, protection of people's health, and so on. necessary to point out: The positive effect of this external evaluation is a major difficulty. because of what the consequences of a direct relationship between the number of the supply of public goods is currently no good way to determination.

Basic factors determine government performance evaluation system built mainly in three aspects: First, government targets. Government targets given the direction of the the government overall direction and sector work. Government targets in the government's social and economic development strategies and development plans for the year. the Government aims to determine what aspects of the Government to provide public goods, which is the basis of the Government Performance Evaluation. Government tasks and task specific government targets, the Government to provide public goods, and more time to complete tasks general performance of the structure as an Administrative matters. Division of functions of government departments. Clearly defined government The functions of government departments is the fundamental determinants of government performance evaluation system.: Only departments clear responsibility and authority, in order to know what things the Office who, in order to know the scope of the evaluation, in order to know the entry point of the evaluation.

Build government performance evaluation system must first determine a reasonable standard of evaluation of the core functions of government performance evaluation system is the evaluation of government performance good or bad, therefore, naturally become the evaluation of the evaluation criteria to select the starting point. Choose the evaluation criteria to be followed measurable and actionable two principle. government performance is divided into several categories, it is necessary to determine government performance evaluation standard classification. evaluation of the performance of the general administrative activities for the provision of public services, to whether the book timely, accurate act as a standard, such as the minimal needs of the civil affairs departments evaluation of the grant is to ability to promptly and in full, according to the standard payment standard to evaluate the result of staff efforts to the extent of administrative activities closely related to the evaluation of government activities should be based on the magnitude of the elastic standard, such as the detection rate of the public security departments, the detection rate of high and low, its height may reflect the public security team work effort and level. evaluation of the strong administrative activities of the comprehensive social benefits should be based on the contrast of the expected results and the actual results for the standard evaluation of public projects such as after the completion of the project, the expected effect of the effect of a given item compared to measure project performance.

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Build government performance evaluation system of the core technical issues related to the Government Performance Evaluation. Government performance evaluation can be divided into two levels of compliance and effectiveness reason why the compliance on the first level, the reason is that the government compliance behavior is a prerequisite for effective in a society governed by the rule of law.

Evaluation of compliance level indicators can be divided into three categories: First, the legitimacy of indicators, is in line with the workflow class indicators, is in line with the policy categories of indicators.

Effective evaluation level indicators can be divided into three categories: First, in line with government targets, indicators, including overall objectives and sectoral objectives; comprehensive social benefits indicators, three classes of job performance indicators.

Departure from the methodology to evaluate the performance of various government departments, government departments can be divided into three categories: First, Comprehensive departments, such as the National Development and Reform Commission, Ministry of Foreign Affairs, Ministry of Finance, People's Bank of social the individual transaction management departments, such as the Ministry of Civil Affairs, the Ministry of Labour and Social Security Ministry, the Ministry of Public Security, Ministry of Education, and Family Planning Commission, the three economic management departments, such as the Ministry of Railways, the State General Administration of Quality Supervision, Inspection and Quarantine, the State Administration of Taxation, the Ministry of Land and Resources , Ministry of Water Resources, Ministry of Agriculture, classified for the three main types of government departments to develop performance evaluation index system to combine the functions of the various departments split government objectives and targets, and also reflects the Government's goal is to determine the specific indicators, which must first solve a difficult problem.

Comprehensive social benefits reflect the Government is determined performance indicators should consider three main factors: First, government activities stage social conflict mediation effect, the long-term effects of government activities, three complementary effects of the administrative activities of government departments such as the government performance evaluation of the education sector, to determine the integrated social benefit index system, it is necessary by setting a number of indicators, to reflect the administrative action of the government education rich and poor children of public products enjoy a degree of equality and spot role in the mediation of the conflict between the income groups.

Determine job performance class indicators should consider four types of factors: departmental functions characterized the range of departmental functions, and technical determinants of the department of general administration activities and the implementation of the project, the department workflow settings.

Performance budgeting revelation of the government budget system reform

The actual situation in terms, because we do not have to do all the resources of the government, especially the resources of public assets are included in the scope of the budget management, but also the lack of a comprehensive budget information and budget accurately grasp the cost of completion of performance targets to be spent analysis capabilities, financial discipline weaken still not fundamentally be curbed, and the implementation of the new performance budgeting requires a public responsibility to support and stressed budget with the atmosphere and the mechanisms of the pursuit of the results of the performance, the need to develop a mature and relatively low operating costs, and reached consistent performance measurement system. therefore simple and blindly to transplant Western countries experience in budget management, will inevitably lead to "the Huai orange into trifoliate" results. reform of departmental budgeting, treasury collection and payment, on the basis of the government procurement expenditure management reforms, actively create conditions for the successful implementation of performance budgeting

(A) accelerate the construction of a complete and unified system of public budgets. Framework of public finance in China Construction undoubtedly need to build the foundation of all government revenue and expenditure included in the budget. Only total government revenue and expenditure included in the budget, under the premise of the establishment of a complete and unified public budget system, the People's Congress as well as the broad masses of the people to talk about the performance improvement of real oversight of government spending. Therefore, should be to create a complete and unified public budget as an important reform agenda to focus on the "tax reform" to regulate government operation mechanism as an opportunity to gradually included in the budget the extra-budgetary revenue and expenditure management. On this basis, the formation of a coverage of all the revenue of the Government, there are no free government revenue and expenditure items in the budget, the public budget system.

(Two legal norms to promote performance management reform, gradually improve the transparency of the budget management, performance management involves the re-allocation of responsibilities and authority structure of interest will also re-integration of benefit in some departments at the same time will also affect some departments Vested interest due to the relative stability and authority of law, in order to reduce the resistance to reform, the smooth progress of the performance budget reform, market economy countries is usually by means of legislation, the rights and obligations of the parties to the legal form of the fixed. need the support and coordination of the various aspects of the legislative amendment and improvement of public budget management, based on China's basic national conditions and the objective needs of the market economy, drawing on the success of international experience, in-depth investigations and studies, listen to opinions from all sides, further improve the relevant legislative norms in public budgets, performance evaluation and performance management, financial expenditure transparency.

(C promote the accrual system of government accounting and budget reform, true, complete, and fully reflects the Government Performance. Accrual government accounting system, able to be more comprehensive and accurately reflect the long-term project and debt information, helps to increase the budget information integrity, credibility and transparency, strengthen the budget cost of measuring government performance assessment., Australia, New Zealand and the United Kingdom, Sweden, the United States and other countries have been used in the government budget accounting accrual, or part adopts the accrual system cost and performance in order to truly reflect the Government's activities, the introduction of accrual in government accounting and budget more accurately reflect the true performance of the government departments.

(Four innovative budgeting method the preparation process of the gradual introduction of performance evaluation content, establish performance evaluation results closely integrated with the budgeting budget constraint mechanism. Establish this new budget allocation and evaluation mechanism, first of all, to establish a manifestation of sectoral strategies rolling budget system planning, enhanced forward-looking and continuity of the budget, to create the conditions for the preparation of the department's annual budget and the implementation of performance evaluation. Secondly, the establishment of the department's annual budget system reflects the department's annual performance plan, put forward a clear performance targets, and annual under budget on a rolling budget constraints, and true to form sub-year rolling budget plan the implementation of the budget. Finally, the use of performance indicators Performance Evaluation of the annual budget, and according to the evaluation results, arrange, adjust the budget of the next year, to strengthen the performance evaluation results budget constraints. (Yao Liyuan)

References:

1 Hao Yugui, Chengguang Hong, Xiao Yang, the Government Performance Audit and project assessment: practice characteristics and fusion [J] Audit & Economy Research; 2009 02

2 Weiyao Cong, On developing countries, public expenditure performance audit [J]; audit Monthly 05, 2009

Zhao Baoqing, Tan Xianhua, Wang Qiaorong Government Performance Audit of supply and demand equilibrium analysis, audit research - based on public goods supply and demand balanced perspective [J]; 2008 01

4 Seventh Discussion on China's Government Performance Audit mode select [J] audit study, 05 of 2009

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