Should the system be used for the full implementation of budget performance?

In modern enterprise management, the overall budget management system plays an important role. It is a data- and analytics-based management tool designed to help businesses effectively plan, execute, and monitor budgets and achieve the goals of financial control and performance management. A comprehensive budget management system combines budget preparation, execution, analysis and reporting to provide a full range of support and guidance, thereby improving the company's business decision-making ability and resource utilization efficiency.

In this context, the comprehensive budget management system of Jingbei Butler came into being. It can help enterprises effectively implement comprehensive budget management and achieve the following functions: 1. Simplify the budgeting process

The comprehensive budget management system provides intelligent budgeting templates and calculation formulas, simplifying the complex budgeting process. Through the data from....

A good performance software must include the whole process management of four links: pre-performance objectives, in-process performance supervision, post-performance evaluation, and application of performance management results.

And the system should set the corresponding declaration process, through the process set by the system, so that the whole set of processes is rigorous and effective, so that the performance work is more standardized.

It is best to have a statistical analysis function, and the system automatically collects the number of performance reports and the status of the amount of the department (department), and displays the statistical data in a quantitative form.

At present, many counties and districts in Sanming City are operating on this software platform for target declaration, quarterly monitoring declaration and performance self-assessment reporting of the previous year, which is relatively smooth and effective.

After all, only a product that has been personally experienced by a unit can be regarded as a mature product. Or just ask the user who has experienced the software.

At present, many financial departments are using the budget performance management system, which has greatly improved the efficiency of fiscal governance. Fujian Caitong budget performance management integrated information system is designed with the design idea of "unified planning, unified standard system, and unified data application", and realizes all-round, whole-process, and full-coverage informatization of budget performance management through the construction of "five rings and eight libraries".

How to do a good job in budget performance management:

The first is to do a good job in top-level design. We should pay close attention to the study and formulation of guiding documents for the full implementation of budget performance management, refine work requirements and measures, and promote the implementation of performance management requirements by ** departments and localities. Research and establish a system of performance indicators and evaluation standards for different industries and fields, and improve the scientific and standardized nature of budget performance management.

Improve the working mechanism for budget performance management, and work together to promote reform.

The second is to expand the scope of performance management. Strengthen the performance management of the whole process of project expenditure of the state-owned capital operating budget and the state-owned capital operating budget. Strengthen the review of major policies and project performance targets, implement "double monitoring" on the degree of achievement of performance targets and the progress of fund implementation, and suspend or stop budget allocation for projects that find serious problems.

On the basis of summarizing the experience of evaluating the performance of expenditures in the field of economic construction, we should gradually promote the all-round performance evaluation of expenditures in other fields, focus on solving the problems of inefficient and ineffective expenditures, and promote the improvement of budget formulation and policy adjustment. Continue to expand the scope of the overall expenditure performance evaluation of the department, and explore the establishment of a reporting system for the results of the overall expenditure performance evaluation of the department.

The third is to strengthen the application of performance results. Establish a mechanism for linking performance targets and performance evaluation results with budget arrangements and policy adjustments, and resolutely cancel those that should not be arranged; For those with low performance, supervise and improve in a timely manner; Expenditure items or budget units with high performance levels are given preference in funding arrangements or policy support.

Fourth, research and introduce measures to standardize third-party performance evaluation. Further standardize the participation of third-party institutions entrusted by ** departments in budget performance management work, and enhance the objectivity, fairness, and professionalism of third-party performance evaluations.

The key measures for the full implementation of budget performance management are:

First, full coverage of performance management. That is, all funds or expenditure items of the general public budget, the state-owned capital operating budget, and the state-owned capital operating budget are included in the scope of performance management, and the social security budget should also be implemented with reference.

Second, it runs through the entire process of budgeting. That is, not only should the concept of performance and performance management be introduced into the preparation, implementation and results of the budget, but also the performance evaluation of the whole cycle of major projects, pay attention to cost-benefit analysis, pay attention to the results of expenditure and the degree of achievement of policy objectives, and promote the improvement of budget formulation and adjustment of fiscal policies.

The third is the full range of performance methods. It includes the combination of performance self-evaluation and key evaluation, and gradually establishes a third-party evaluation system and a mechanism for the use of evaluation results, forming a complete closed-loop system of performance management.

Fourth, the evaluation object is all-round. From the current evaluation of departmental project expenditure and major policy performance, it has been expanded to the evaluation of the overall expenditure performance of the department; It has been expanded from the evaluation of the performance of local transfer payments to the evaluation of the performance of local financial operations, so as to better promote the performance of duties and responsibilities of departments and localities.

This can be erased, read more books on related aspects, and recharge yourself.

Improve the system of budget performance standards, which is not required.

a.Generic indicator framework.

b.Financial indicator system.

c.Construct an indicator system by industry, field and level.

d.Core Performance Indicators and Standards System.

Answer analysis: b

Improving the system of budget performance standards is the third provision of the task of budget performance management.

Accelerate the construction of a framework of common indicators for budget performance, and gradually establish and improve a budget performance indicator system that covers all expenditures, conforms to the content of the target and prudent standards, highlights the characteristics of performance, and is detailed and quantified.

Accelerate the construction of budget expenditure standards, asset allocation standards and business costs, as well as the construction of business standards in different fields and levels, and realize the deep integration of budget management, business management and performance management.

The operational standards must be connected and matched with the basic public service standards and budget expenditure standards, highlighting the result-oriented, focusing on the assessment of actual performance, and achieving scientific and reasonable, detailed and quantitative, comparable and measurable, dynamic adjustment, and joint construction and sharing.

Budget performance management is an important part of performance management and an important starting point for improving management efficiency, which has been widely used in developed countries and gradually adopted by developing countries. Strengthening budget performance management and further improving the level of China's financial management is an inevitable requirement for the in-depth implementation of the scientific concept of development, and an important measure to improve the performance management system and deepen the reform of the administrative system.

After several years of exploration, the practice of budget performance management has made positive progress. First, the management of performance objectives has been continuously strengthened. Actively play the leading role of performance objectives, integrate performance target management into all aspects of departmental budgeting, and realize the "three synchronizations" of synchronous declaration, review and approval of performance objectives and budgeting.

Second, performance monitoring has been steadily implemented. Continuously improve the performance monitoring method, promote the organic combination of performance monitoring and budget implementation, and ensure that the performance goals are achieved on schedule. Third, the scope of performance evaluation continues to expand.

In 2012, almost all first-level budget units carried out performance evaluation pilots, basically realizing the "horizontal to the edge"; The scope of local performance evaluation has also been steadily expanded from the provincial level to cities and counties, realizing the "vertical to the end". Fourth, the results of performance evaluation have been effectively applied. The mechanism of organically combining the performance evaluation results with the budget arrangements of the following years has been initially established, and the performance evaluation results have been incorporated into the first-class appraisal system, which has promoted the full play of the role of the performance accountability mechanism.

Budget performance management is a big article, and doing a good job in this article is the sacred mission entrusted to us by the times, which requires continuous summing up of experience and continuous exploration. To this end, we excerpt the second chapter of the book "Exploration and Practice of China's Budget Performance Management" organized by the Budget Department of the Ministry of Finance for the comrades engaged in the city's financial budget to learn and reference. We believe that as long as we unify our thinking, enhance our understanding, have the courage to explore, and boldly practice, we will certainly be able to do a good job in the great article of budget performance management, and play a positive role in further improving the level of financial management and realizing the grand goal of building a moderately prosperous society in an all-round way.

The performance management of the financial budget is to take the first-level financial budget (including revenue and expenditure) as the object, and the overall output and results achieved by the financial budget in a certain period of time as the content, so as to promote the most transparent, responsible and efficient performance of performance for the purpose of carrying out performance management activities.

The integrated financial budget performance management system includes the whole process management of four links: pre-event performance objectives, in-process performance supervision, post-event performance evaluation, and application of performance management results. It covers a variety of financial funds such as departmental budget project expenditure, special fund expenditure, departmental overall expenditure, competitive allocation fund expenditure, transfer fund expenditure, and fiscal expenditure.

1. Performance budgeting is an innovation in budgeting methods.

Performance budget refers to the determination of performance objectives by the first department on the basis of clarifying the functions to be performed and the resources to be consumed, preparing the performance budget, and using quantitative indicators to measure the performance and completion of the work in the implementation process. Performance budget is a concept that emerged in the 50s of the 20th century along with the focus on public expenditure and its results, and its core is to gradually realize the transformation of fiscal funds from focusing on capital investment to focusing on expenditure effect by formulating performance targets for public expenditure, preparing performance budgets, and establishing a budget performance evaluation system.

There are many definitions of performance audits in different countries around the world. The differences in designations and definitions reflect the different priorities of different countries in terms of performance audit practices. Some countries focus on efficiency audits, some focus on effect audits, and some are directly called performance audits, which are currently called benefit audits in China.

The audit practice of various countries shows that performance audit is a big concept, and the "three E", "five E" or "seven E" audits such as economy, efficiency and effectiveness are the basic content of performance audit.

You can use budget performance management software, which can greatly improve the statistics and management efficiency of performance work, and realize the supervision and data statistics of the project. Fujian Caitong budget performance management integrated information system has established a sound budget performance standard system.

Performance budget management is an important part of the overall budget management of enterprises, and the performance budget of enterprises is a budget system that is goal-oriented, measured by project cost and centered on performance evaluation.

The improvement of performance is closely linked to the budget system. The purpose of performance management is to achieve results and efficiency, in performance budget management, enterprises as a member of the entire social and economic operation system, not only to achieve economic benefits, but.

And to achieve social benefits in order to fulfill its social mission. The details are as follows.

1. Annual performance plan.

The annual performance plan is usually established in the context of the annual budget in line with the strategic objectives of the department and details the number and level of public services to be provided by the department in a given year. Include results-oriented performance goals to achieve performance.

The detailed activities and resources to be undertaken for the target, the specific indicators to measure the performance target, and the performance standards that can be achieved under normal conditions, such as the performance statement report in New Zealand, the annual performance plan in the United States, etc. Year.

Performance plans are usually submitted to the Cabinet or Parliament for approval as a basis for future performance evaluations of the department or project.

2. Submit performance reports.

In order to track the progress of the department's annual performance plan, department managers are generally required to submit performance reports on a regular or irregular basis, and describe in detail the degree of achievement of performance objectives through performance indicators. Except for a few countries (e.g. Australia,

New Zealand, etc.), which are required to submit monthly and mid-year reports, all other countries are only required to submit annual performance reports after the end of the budget year. Similar to the financial report of a listed company, in order to ensure its legality, truthfulness and accuracy, the performance of the department.

Reports are also generally audited by an independent body.

3. Conduct performance evaluation. Although the performance report generally compares the annual performance plan with the actual performance and makes a judgment on the achievement of the department's performance goals, it is difficult to ensure the objectivity and fairness of the evaluation results because the performance report is provided by the department itself, and it needs to be evaluated by an external organization independent of the department. In New Zealand, for example, performance evaluation is carried out by the Ministry of Finance, the Treasury and the Audit Office.

and other departments. It is striking that the citizen-oriented performance view has been adopted by more and more countries, especially in the United Kingdom and the United States.

4. Feedback performance evaluation.

Fruit. At present, there are two main models of performance budget reform in countries that have implemented performance budgeting reform: one is that there is no very direct link between performance evaluation and budget allocation, such as the United States, the Netherlands, Australia, etc., and these countries mainly focus on strengthening management

Performance evaluation for the purpose of improving efficiency; The other is that there is a very direct relationship between performance evaluation and budget allocation, and the quality of performance evaluation directly affects the amount of allocation, such as New Zealand, Singapore, etc.