Abstract
Budget decision-making is the first step in the process of budget management, which can have a huge impact on the effect of budget management. The correct decision can make budget expenditure achieve expected output, and the wrong decision will lead to a serious waste of budget funds. Therefore, improving the level of budget decision is the key to the full implementation of budget performance management in China. Ex-ante performance management is located in the front of budget management. It is to collect, sort out and analyze relevant information purposefully and systematically before budget decision-making. So, ex-ante performance management can provide scientific basis for budget decision-making and effectively improve the level of budget decision-making, which is of great significance to ensure the implementation effect of comprehensive budget performance management in China. Therefore, it is necessary to study the current situation of China's performance management in advance, find out the problems existing in the performance management in advance and put forward the corresponding countermeasures. This paper first clarifies the background of the implementation of Ex-ante performance management, then studies the current situation and existing problems of the implementation of Ex-ante performance management from the central and local perspectives, and finally puts forward corresponding countermeasures and suggestions.
Highlights
The report of the 19th National Congress of the Communist Party of China put forward that “we should speed up the establishment of a modern financial system and establish a central and local financial relationship with clear powers and responsibilities, financial coordination and regional balance”
As the front-end of budget management, budget decision-making determines the allocation of budget funds, affects public budget activities and results, so to improve the efficiency of allocation and use of financial resources, the key is to improve the scientific nature of public budget decision-making
In 2018, based on the experience of the budget project ex-ante evaluation implemented in Beijing since 2010, the Opinion proposed to carry out the ex-ante performance evaluation on the newly issued major policies and projects, and broadened the scope of the ex-ante performance evaluation. ex-ante performance management mainly provides more scientific decision-making basis for budget decision-making through performance objective management and performance evaluation in advance, injects “rational” factors into the political nature of budget decision-making, optimizes the allocation of financial resources, and improves the efficiency of the use of financial funds
Summary
The report of the 19th National Congress of the Communist Party of China put forward that “we should speed up the establishment of a modern financial system and establish a central and local financial relationship with clear powers and responsibilities, financial coordination and regional balance”. As the front-end of budget management, budget decision-making determines the allocation of budget funds, affects public budget activities and results, so to improve the efficiency of allocation and use of financial resources, the key is to improve the scientific nature of public budget decision-making. Ex-ante performance management in China is based on the summary of post performance evaluation experience. Ex-ante performance management mainly provides more scientific decision-making basis for budget decision-making through performance objective management and performance evaluation in advance, injects “rational” factors into the political nature of budget decision-making, optimizes the allocation of financial resources, and improves the efficiency of the use of financial funds In 2018, based on the experience of the budget project ex-ante evaluation implemented in Beijing since 2010, the Opinion proposed to carry out the ex-ante performance evaluation on the newly issued major policies and projects, and broadened the scope of the ex-ante performance evaluation. ex-ante performance management mainly provides more scientific decision-making basis for budget decision-making through performance objective management and performance evaluation in advance, injects “rational” factors into the political nature of budget decision-making, optimizes the allocation of financial resources, and improves the efficiency of the use of financial funds
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