Cost budget performance management boosted high -quality development
January 11, 2024 14:55 Source: "Chinese Social Sciences" January 11, 2024 Issue 2813 Author: Cao Tangzhe Cheng Zixuan

Since the 18th National Congress of the Communist Party of China,The Party Central Committee with Comrade Xi Jinping as the core has a deep understanding and accurately grasping the stage of my country's economic and social development and development laws,Make a country's economic development into a new normal,Major judgment that has shifted from a high -speed growth stage to a high -quality development stage。2021 National Two Sessions,General Secretary Xi Jinping emphasized,High -quality development is the theme of the economic and social development of my country's economic and social development for a longer period of time,Relationship between my country ’s socialist modernization overall。

Cost budget performance management as an important measure for "sound modern budget system",The concept of high -quality development、mechanism、Highly fusion of the system,It is the key move to promote high -quality development in the new era with budget management reform。Cost budget performance management is a cost -based analysis、benchmark management、Cost management and other methods of budget funds allocation and management mode,is a powerful support for pushing high quality development。Under the current situation of "tight balance" of fiscal revenue and expenditure,Strengthening cost benefits has become an important policy orientation for the development of various undertakings。The Opinions of the State Council on Further Deepening the Reform of the Budget Management System in 2021 pointed out,"Promoting the use of cost -effective analysis and other methods to study and carry out advance performance evaluation"。In the same year,The Ministry of Finance issued the "Core performance target and indicator settings Bet365 lotto review and value retrieval guidance (trial)" for the "core performance goals and indicators of the central department of the central department (trial),"The cost index should be set,The cost generated by reflecting the expected public products or services "。early 2024,The State Council issued the "Opinions on Further improving the budget system of state -owned capital operations",Effectively give full play to the budget system for macroeconomic operation、The important regulation role of the state -owned economic layout structure。Comprehensive implementation of cost budget performance management is to integrate cost benefits into budget management,An important way to boost high -quality development。

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Cost budget performance management realizes the direct association of cost -based performance information and budget,"China Plan" that contributed the direct performance budget。Cost budget performance management is based on "value value" performance.。"Value with things" emphasizes the "cost -effectiveness" of spending money,Emphasize input output、The matching of cost benefits,"Reduced cost、Gift quality、Increase benefits、Promoting Reform "is the basic goal,Investment end、Performance indicators in the output end and input output ratio,Find the performance baseline,Realize the standard for public service in need、Reasonable cost quota standard and effective expenditure standard,The result of cost benefits as an important basis for budget distribution and management。

Cost budget performance management is the "Shouzheng Innovation" of budget performance management。Shouzheng,That is, cost budget performance management is essentially budget performance management,Emphasize the construction of collaborative governance、Cover、The chain is complete、Method scientific budget performance management system,It is the deepening of the existing budget performance management system。Innovation highlights the importance of cost elements in budget performance bet365 best casino games management,Emphasize costs more、Quality、Performance information such as benefits and direct hooks with budget arrangements,Deepen the target management and compliance assessment mode of the budget performance management to "value value" management mode。

Cost budget performance management is a strong support for building a modern budget system。Build a perfect comprehensive coordination、Specific transparency、Requirement is powerful、Performance、Sustainable and safe modern budget system cannot be separated from cost budget performance management theory and method support。Modern budget system emphasizes resources applications、Coordination of resource allocation and resource protection functions,Cost budget performance integrates cost benefits and other methods into advance evaluation、Budget review、Performance evaluation,It provides effective technical support for the performance of resource protection functions。Cost budget performance management according to public service standards、Principles of the matching of cost quotas and fiscal expenditure standards,will be comprehensive、All cycles、Full coverage、Full factor cost performance concept In -depth integration into the whole process of budget management,The scale of budget、Structure adjustment、Policy optimization、Management improvement provides an important basis。

Cost budget performance management is a system integration method system。Cost budget performance management not only has the general attributes and features of budget performance management methods,also has its own distinctive characteristics,It is a complete method system,Guidelines with performance baseline,Import benchmark management; based on full -cost management,Make a good cost estimate、Calculation and evaluation; with key performance indicators as the core,Improve characteristic performance indicators and standards in the field; support the analysis of cost benefits,Provide scientific basis for fiscal management; use performance budget as the application,bet365 best casino games Strengthen budget incentive constraints。Cost budget performance management methods are widely used in macro expenditure structure optimization、The overall performance management and micro project (policy) cost performance analysis of the overall performance management management management management management management and micro project (policy) of the middle viewing department,Generate synergy effects in system integration,To achieve cost reduction and efficiency、Total control、Resource allocation and operational efficiency functions。

 Cost budget performance management guarantee High -quality development 

High -quality development requires the reform of budget performance management to get on the new level of quality and efficiency,Comprehensive implementation of cost budget performance management。

First, the cost budget performance management and high -quality development concept are highly fit。High -quality development,Not only must we pay attention to the development of quantity,Pay more attention to the problem of solving quality,Efforts to achieve higher quality、More efficient、More sustainable、More sustainable、More secure development。Cost budget performance management starts with the essence and essence of "connotation development",Efforts to break the "heavy investment light management、inertia thinking of light performance of heavy expenditure,Basic concepts of condensing "cost benefits" and "value value","Must be effective for spending money、Ask for the cost、Effective accountability must be accountable ",Vigorously advocate cost quality and benefits awareness,Highly consistent with the concept of high -quality development,Creating a new idea of ​​promoting high -quality development with performance management orientation。

Second, cost -effective analysis empower high -quality development。Carrying out cost budget performance management is to improve policy efficiency,Effective means to promote high -quality economic development。Implementation cost budget performance management,It is to emphasize the key role of full -cost performance information on budget investment decisions,Realize the "precise drip irrigation" of fiscal funds and "precise targeting" fiscal expenditure,Focus Bet365 app download on more funds to promote reform、Bao Min Sheng and other key areas,Help high -quality development。For example,Beijing、Shanghai and other places in industries、Division、Promoting cost budget performance management at the level in public cause、Urban Management、Administrative operation、Sanitary Health、Sanitary Health、Industrial development、Government Investment、Resource Environment、Agriculture and Rural、In -depth development of basic construction and other fields,formed "horizontal to edge、Vertical to the end "basic pattern,The cost budget performance management is improving the people's livelihood、Promoting scientific and technological innovation、The important role in the upgrade of service industry,Promoting fiscal expenditure is more accurate、More effective、More sustainable,Effectively improve the efficiency of financial funds,It provides a strong support for the "combination boxing" for high -quality development。

Third, the cost quota standard supports high -quality development。Cost budget performance emphasizes the performance baseline,Through "Standard、Bezai、Achievement "continuously improves the effectiveness of the use of funds,Emphasizing the need to lead and drive high -quality development with high -quality "ruler"。Current,Cost budget performance management exploration has formed a number of public service standards and people's livelihood guarantee standards,Pay more attention to improving people's livelihood and developing social undertakings,Popularized employment、Education、Social Security、Medical、Pension、Tobbing、Housing and other people's livelihood,Improving the quality and efficiency of public service。Cost budget performance management strengthening cost performance analysis,Touched the rules of expenditure,Form the expenditure standard,Its basic follow is to allocate the financial funds taken from the people、Use well、Management。Practice proves that implementation cost budget performance management bet365 live casino games is an inevitable requirement for implementing the people -centered development thinking,It is the deserved meaning to achieve high -quality development。

Fourth is the cost performance result to promote high -quality development。Cost budget performance management emphasizes cost and performance parallel,Pay attention to the results of the results,Establish "Project Application Valuation Cost、Target Declaration Ming Cost、Evaluate nuclear costs in advance、Budget execution control cost、Performance evaluation test cost、The evaluation results are reward and punishment、As a result of the "closed -loop" mechanism of the whole life cycle of the result。Introducing cost estimation and accounting in the budget preparation stage,Determine the investment scale of fiscal funds,Solve the problem of "whether it should do" and "how much money spent"; the cost and quality "dual monitoring" in the implementation stage of the budget,There is a large deviation for cost control and performance targets,Timely correction bias,Ensure the smooth advancement of performance goals; "Double Evaluation" of the output benefits and cost control results of the budget expenditure during the final accounting stage,The cost control found in the evaluation is unscientific、Unreasonable situation,Adjust in the next year's budget、Rectification。The "command stick" of the cost budget performance through exerting cost budget performance,The power of high -quality development with the change of political performance assessment,It is important for promoting the realization of high -quality development in my country's economy and society。

  (Author Unit: School of Government Management of Central University of Finance and Economics; Institute of Information Technology, Beijing Zhongcai Finance and Financial Information Technology) 

Editor in charge: Cui Bohan
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