The 20th National Congress report of the Party clearly states that it is necessary to "improve the modern budget system"，Direction for the reform of the local fiscal system in the new era、Provided to follow。2018，"Opinions of the Central Committee of the Communist Party of China on the Comprehensive Implementation of Budget Performance Management" put forward，Basically built a comprehensive for 3-5 years、The whole process、Full coverage budget performance management system，Integrated budget and performance management。Based on financial main responsibility and scientific budget concept，Modern local fiscal systems that will be established with budget and performance management，helps optimize the allocation of fiscal resources，Improve public service quality，Save public expenditure cost，Responsibility and efficiency of strengthening budget expenditure，Comprehensively improve the use of fiscal funds。

　bet365 live casino games

First，"All -round" budget and performance management integration pattern of integration forming general forming。Budget and performance management is the financial department and the budget unit through the target setting、Index establishment、Evaluation Evaluation、Results and other measures to organize budget funds、adjustment、Control、Supervision activities，The two have commonity。For this，Some local financial departments set budget performance targets on the basis of full coverage of budget projects，Expand the scope of pilot scope of budget performance management，Initially established a starting level in the budget management process、performance index system in the field。For example，Zhejiang、Guangdong and other provinces actively bet365 live casino games explore the overall expenditure performance management of departments，Beijing、Shandong and other provinces and cities implemented a comprehensive performance evaluation pilot on subordinate finances，Incorporate budget and performance management through different measures into the assessment system of local budget funds，initially formed a "heavy performance、Speaking of performance、A comprehensive budget performance pattern of performance。

Second，"Full Process" budget and performance management fusion chain initially opened。Budget management is full process，Focus on process control，Pay attention to the results of the results。Performance management is a budget management mode pursuing results，Itself belongs to the scope of budget management，The work process of the two is overlapped and interacted with interaction。For this，Some places overwrite the performance target management comprehensive coverage.、City、County three -level local fiscal budget，Promoting the performance evaluation of the pre -performance、performance monitoring、Afterwards, performance evaluation and budget preparation、Execution、Full process fusion used in the result。Such as Beijing's pre -performance evaluation、Monitoring in Jinan City's Performance Execution、The fiscal budget arrangement and performance results of Guangdong Province "Four Hooks" and other，Open the budget of the budget and performance management integration of the budget of the "Performance Evaluation Incoring Budget Preparation -Performance Monitoring Incorporation Incorporate Budget Execution in the event。

again，The budget and performance management fusion mechanism of "full coverage" is initially formed。At present, general public budgets in my country、Government fund budget、State -owned capital business budget and social insurance fund budget have formed a more standardized performance management mechanism。Some local financial departments actively carry out the performance evaluation of government investment funds，Improve the performance management system of local special bond projects，bet365 live casino games If Shenzhen continues to improve the new budget performance management system in multiple fields，Expand the government's special debt、Government Investment Guidance Fund、Government purchase service、PPP projects and other new fields of performance evaluation。

　　The problems existing in the fusion of budget and performance management

First，The foundation foundation is not strong yet。The current budget and performance management fusion just started，Law and system specifications are not sound，Lack of a solid institutional foundation in the integration of local fiscal budget and performance management。First, work organization、Defining rights and responsibilities、Management principles and other content are not clear enough。Establishing a modern local fiscal system that integrates budget and performance management requires the financial department、Budget unit、Third -party institutions and other multi -subjects communicate with each other，and clarify the rights and responsibilities of each subject，But the local fiscal system is not perfect，The definition of power and responsibility is not clear。The second is the target setting、Index establishment、Project selection and other contents are not in -depth with budget and performance management、Performance concepts are not fully reflected、Evaluation standards are not uniform and other issues，Weaken the operability of the fusion of budget and performance management。Third, the supporting content is incomplete，There are budget arrangements and performance incentives、Rights and responsibilities constraint vacuum、Absence of accountability mechanisms and other issues，Can't effectively pass positive and negative incentives、Behavioral constraints、Personnel accountability and other supporting systems regulate budget and performance management behaviors，System integration Lack of bottom protection。

Second，The entire process chain is still unblocked。Currently the chain of local fiscal budget and performance management is still not opened thoroughly。1 is the imperfect performance evaluation standard and system，Evaluation Framework、Evaluation Standards、Evaluation methods, etc. There are Bet365 lotto review still unreasonable elements，If the project is selected, there is no full coverage、The lack of cost -effective analysis of the application project、Insufficient accuracy and science of performance goals、The performance index system is incomplete and unified。Second, the monitoring in the budget execution is still weak，Double monitoring of budget management is single，You need to explore more performance monitoring methods and form a joint force。Third, the lack of fusion of performance evaluation and budget results afterwards，Some places are incentive constraints、Person in questioning and effectiveness、Supervise rectification、The results are open and other aspects of blank，Afterwards, the results of the performance evaluation results on the "command stick" of budget management failed to give full play to。

again，Information system integration is still immature。Budget and performance management fusion in the era of big data is a budget project、Performance target、expenditure matters、Performance evaluation indicators and other complex data information to collect、Analysis、Fusion、Sharing process，The premise of fusion is that the local fiscal budget and performance management information system must be highly integrated。But the information system currently has the problem of "information islands" and "data barriers"，It is difficult to achieve performance information real -time dynamic monitoring、Performance data Daily maintenance、The performance results are automatically generated and shared、Performance Evaluation Index Collection Integration，It is difficult to adapt to performance information becoming larger、Performance data becomes more and more、The trend of complex and diverse performance indicators。

　　The basic path of accelerating the fusion of budget and performance management

First，Improve the institutional system，Consolidate work foundation。Local financial departments must strictly follow the "New Budget Law" and "Opinions of the Central Committee of the Communist Party of China on Comprehensive Implementation of Budget Performance Management" Bet365 lotto review and other requirements to improve the institutional system。First, clarify the organization and working method、Definition of the main weight and responsibility、Budget performance management principles and other system content，Working regulations for formulating and improving the integration of budget and performance management、Budget performance management measures and other institutional systems。Second is to strengthen the integration of budget and performance management system，Formulating work guide，Dual guarantee of strengthening the system and work guide，Clarify the normative budget preparation at the institutional level、Reasonable target settings、Evaluation Index science、Business processes are operable and other subject content，Standardization of the integration of budget and performance management、Standardized。Third is to improve the supporting system，Strengthen positive and negative incentive、Rights and Responsibility Restrictions、Performance accountability, the control of budget management。

Second，Deepening process fusion，The unblocked process chain。Local financial department must optimize the budget and performance management process，Continue to integrate performance concepts and methods into budget preparation、Executive and result applications，Unblocked the performance management chain of the whole process of the event before the event。First, strengthen budget preparation and fusion of performance evaluation in advance。It is necessary to accelerate the improvement of the budget preparation system，Establish and adjust budget preparation standards and frameworks in real time，It is also necessary to actively use cost -effective analysis and other methods to conduct pre -performance evaluation of the budget preparation.，Performance evaluation of the overall expenditure of the department。Second is to promote the integration of budget execution and performance monitoring in the matter。Local finance must continuously improve the index system of budget and performance management integration，Promoting budget and performance bet365 Play online games management depth fusion。Third, to improve the application of budget results and after -after -performance evaluation fusion。Local finances should further utilize the results of the aftermath performance evaluation results，Optimized department budget plan、Performance targets, etc.，Through results demonstration、Question pension、Performance accountability and other methods to urge departments to improve the lack of budget preparation and execution;，Changlong People's Congress representatives、CPPCC member、Third -party institutions and public participation channels，Further improving the fairness of budget performance management。

again，Strengthen system integration，Strengthening technical support。Local finances must strengthen the construction of budget performance management information system，Improving the fusion of the budget and performance management system。On the one hand，Accelerate the construction of performance management information system and information platform，Cracking "Information Island" and "Data Barrier" problem，Promote the interconnection sharing of information of local financial departments and budget units，Enhanced performance data comparison analysis ability。On the other hand，Establish and optimize the division industry、The core indicator library of the budget performance management of the department，Promoting the process of "Construction of the Core indicator Library -Evaluation Index and Budget Project Contributions -Core indicator Library Construction and Optimization，Solving performance evaluation indicators is complex and diverse、Questions with poor universality，Promoting budget performance evaluation is more accurate scientific。

　(This article is the National Social Science Foundation Youth Project "Budget Performance Management Visual Agricultural Funding Fund Coordinator Research" (20CGL043)、The National Social Science Fund Youth Project "Research on the Paradoxic Paradox of Rural Project Pollution Governance in Evidence -based Visual Viscers" (22CZZ024) phased achievement)

(Author Unit: School of Public Management, South China University of Technology)