Summary of Budget Performance Management

Budget Performance Management Work Summary Template

Summary of budget performance management plays a very important role in the establishment of budget performance management system. The following is a summary model of budget performance management that I have carefully arranged for you. Welcome to reading.

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1 summary mode of budget performance management is to actively promote budget performance management, standardize the performance evaluation behavior of fiscal expenditure, establish a scientific and reasonable performance evaluation management system, and improve the efficiency of fiscal funds. According to the spirit of "Notice on Submitting Summary Statistics of Budget Performance Management" (Shaanxi Finance Office Pre-Letter [20xx] No.46) issued by our department. In 20xx, the financial departments at all levels in our city actively carried out their work and made new progress in budget performance management.

I. Performance evaluation for 20xx years

(1) Gradually improve the organization.

In order to strengthen the management of special financial funds, improve the efficiency of the use of special financial funds, and do a good job in the performance evaluation of special financial funds, city and county governments will promote budget performance management as an important means to improve financial management, which has been emphasized at many meetings. The city's financial departments at all levels have set up performance evaluation leading groups, set up work offices, or directly set up special performance work institutions, and set up financial investment evaluation centers at the same level and in some counties, with special personnel responsible for the organization and leadership, management and coordination, research and analysis, and supervision and implementation of performance evaluation. At the same time, according to the characteristics of industry types, an expert database is established to evaluate, consult, demonstrate and put forward audit opinions on investment projects.

(2) Gradually expand the pilot scope of performance evaluation.

According to the requirements of the provincial office, the city selected key projects to carry out performance evaluation. Carry out a pilot project of comprehensive evaluation of budget management performance. In 20xx, our city chose 17 as the key project among the key project performance evaluation projects issued by the province. This paper focuses on the performance evaluation of resettlement projects in southern Shaanxi. Cooperate with ministries and agencies and relevant departments to complete the management of small and medium-sized rivers and performance evaluation of dangerous reservoirs. This year, the city level selected seven renovation projects, including urban and rural subsistence allowances, rural road maintenance matching funds, city museum construction and city stadium construction, as the performance evaluation pilots of the city level fiscal expenditure projects. Timely feedback the performance evaluation results to relevant departments and units, improve management systems and measures according to the evaluation results, and take the evaluation results of key projects as an important basis for government decision-making. Each county evaluates the performance of key projects and departments in each county with reference.

(C) the establishment of performance management mechanism

In order to promote the healthy and orderly development of performance management, clarify the main responsibility and standardize the work content, according to the performance evaluation work plan of provincial offices, the municipal level, ningshan county, zhenping county and Hanbin District have promulgated the Measures for Performance Evaluation of Fiscal Expenditure (for Trial Implementation), which will be reported to the government at the same level for approval. Langao County, Xunyang County, Pingli County, and ningshan county City have respectively formulated and promulgated the relevant budget performance management pilot work plan, budget performance management assessment method and detailed rules for the implementation of financial expenditure performance evaluation, and jointly implemented and launched the research and development of the financial expenditure performance evaluation index system for education, health, poverty alleviation and planning projects. Evaluating the actual performance of fiscal expenditure improves the accuracy and effectiveness of budget performance evaluation.

(4) Strengthen daily supervision to ensure the efficient use of funds.

First, fully implement the performance reporting system, report the implementation of departmental budgets every month, and report the performance of special funds. All competent departments and project implementation units will submit relevant reports and explanations on the performance of special funds on time as required, and follow up and check the implementation of the project. When problems are found, timely urge the rectification to ensure that the performance objectives are fully achieved. Second, pay attention to the application of performance evaluation results, feedback the evaluation results to the evaluated department, report the performance evaluation to the municipal government and the Municipal People's Congress, regard the performance evaluation results as an important basis for improving budget management and arranging future annual budgets, and link the performance evaluation results with budget preparation and project declaration. For departments with good performance evaluation results, in addition to giving priority to annual budget arrangements and project declaration, they will also be given certain rewards. Through strict evaluation system, encourage and restrain departments and units to improve the standardization and timeliness of the use of special financial funds.

(V) Strengthen business training and learning, and enhance the awareness of budget performance management.

In order to strengthen the concept of performance management, our city has carried out various forms of learning and training activities. Since September, our city has organized students to study online through China Accounting Correspondence School, mainly studying the performance management rules of economic construction project funds budget, performance evaluation of public expenditure policy, and budget performance monitoring cases. The course is novel and vivid, which organically combines boring theoretical knowledge with vivid practical cases, increases everyone's perceptual knowledge, facilitates everyone's practical operation, achieves twice the result with half the effort, and passes the exam. At the same time, communicate with sister cities, learn advanced experience and practices of financial expenditure performance evaluation, and improve the management level of this work in our city. Second, by actively visiting the evaluation project unit, doing a good job in publicity and strengthening coordination, the person in charge of the evaluated unit was trained in a targeted manner, especially the procedures, methods and performance objectives of financial performance evaluation were explained and exchanged in detail, and the relevant opinions and suggestions put forward by departments and units were studied, which broadened the thinking and laid the foundation for further development of this work.

Second, the performance evaluation of fiscal expenditure has achieved initial results

(A) gradually establish the concept of performance. Through performance evaluation, all departments and units have gradually established the performance concept. What is the attitude towards budget performance evaluation? Passive acceptance? Become? Actively implement? . By setting performance targets, the department has a clear understanding of the social and economic benefits to be achieved by implementing the project, its functions and objectives have been further clarified, and its self-discipline and responsibility awareness have been significantly improved. ? When evaluating the use of financial funds, we must pay attention to efficiency? This concept is gradually taking shape in relevant departments.

(2) The expenditure structure has been optimized. From simple post-event performance evaluation to budget performance management combining performance target management, pre-event evaluation and performance monitoring, the budget preparation is linked with departmental development planning and performance targets, and the effectiveness is tracked. On the one hand, making the budget more scientific and standardized will help the financial department to optimize the financial expenditure structure, rationally allocate funds, and make the limited financial funds play a greater role. On the other hand, through performance evaluation, we can find out the problems and their causes in project management for project units, urge budget departments and units to take active measures, strengthen project planning and scientific demonstration, improve project fund accounting and management system, improve fund use management mode, and gradually form a benign mechanism of industry self-discipline and internal norms, thus improving the management level and efficiency of fund use.

Third, the existing problems

Over the past year, there have been some difficulties and problems in the pilot work of budget performance. Mainly reflected in: First, performance evaluation indicators need to be further improved and unified. It is suggested that the superior should formulate corresponding project performance evaluation methods according to the different categories of provincial and municipal projects, and unify the performance evaluation content, index system, text format and standards of similar projects, so as to facilitate the practical operation and application of results at the grassroots level. Second, evaluation institutions and professionals are quite lacking, which restricts the development of budget performance management to a certain extent. Third, evaluation units attach different degrees of importance to budget performance management. Some department leaders believe that as long as the use of funds is legal and compliant, they are not responsible for the use effect and pay insufficient attention to budget performance management.

Iv. ideas and suggestions for the next step.

(A) continue to improve the performance evaluation system

Constantly learn from the advanced practices of other cities, give play to the professional advantages of relevant competent departments, and constantly improve the performance evaluation mechanism. Explore the personalized index setting of projects, scientifically and reasonably set evaluation standards, revise and improve the evaluation index system, and gradually improve the quality of evaluation work. Formulate and issue the Interim Measures for the Management of Performance Evaluation of Financial Expenditure in Ankang City.

(2) Gradually expand the working face of performance evaluation.

On the basis of this year's performance evaluation pilot, we will gradually expand the scope and quantity of evaluation projects, further strengthen the pertinence of performance evaluation project selection, and focus on selecting projects that are related to people's livelihood, have high social concern, have great influence and have obvious economic and social benefits, and carry out key evaluation work.

(3) Implementation of achievement application projects

Based on the application of performance evaluation results, the effective application of performance evaluation results is realized by promoting budget management, promoting the disclosure of performance information and implementing rewards and punishments. The first is to promote budget management. Establish and improve the performance reporting mechanism, feedback and rectification mechanism and the organic combination mechanism with budget arrangement. From 20xx, financial departments at all levels should submit the key performance evaluation results submitted by the budget departments to the governments at the same level to provide a basis for their decision-making; The financial department and the budget department shall timely feedback the performance evaluation results to the evaluated unit, urge them to rectify the problems found in the evaluation, and promote them to improve the budget management level; Establish an organic combination mechanism between performance evaluation results and budget arrangement. If the performance evaluation results are not good, the budget will not be arranged or reduced in principle, and if the performance evaluation results are good, priority will be given; The second is to promote the disclosure of performance information. Strengthen the construction of budget performance information release management system, improve the performance information disclosure mechanism, and expand the disclosure scope of performance management information such as internal performance objectives, performance reports and evaluation results year by year; The third is to reward and punish the implementation results. Establish a system of performance management assessment, result notification and interview, commend and encourage cities and departments with outstanding performance in budget performance management, urge those with poor performance management, and gradually establish a performance accountability mechanism.

(4) Strengthen measures to ensure that

First, strengthen organizational leadership, set up a leading group for budget performance management, and establish a leadership mechanism and a supervision and restriction mechanism for unified organization and guidance of the financial department, specific implementation of the budget department, support and cooperation of professional institutions, and extensive participation of all sectors of society. Second, strengthen publicity, strengthen public opinion guidance, actively cultivate performance management, expand the social impact of budget performance management, effectively guide all sectors of society to actively understand and support budget performance management, and create a good social atmosphere. The third is to improve institutional personnel. It is necessary to improve institutional functions, enrich staff, improve the professional quality of budget performance managers, and constantly improve the work level of budget performance management.

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2 Summary Mode of Budget Performance Management In recent years, Lu 'an Finance Bureau has taken a number of measures to establish a performance evaluation index system, expand the coverage of performance evaluation, introduce intermediaries to participate in evaluation, and solidly promote budget performance management. Recently, the Implementation Plan of Lu 'an Finance Bureau on Deepening the Budget Performance Management at the City Level (FB [2065438+04] No.582) was issued, which established a budget performance management system throughout the whole process of budget preparation, implementation and supervision, and comprehensively and deeply promoted budget performance management.

First, establish and improve the budget performance target management mechanism. When preparing the departmental budget for 20 15, the budget department should simultaneously prepare clear, detailed, quantitative, reasonable and feasible performance targets. If the performance target is not prepared according to the specified requirements, it shall not enter the budget editing process; Items with no performance or low performance shall not be included in the budget or reduced.

The second is to establish and improve the performance monitoring mechanism of budget implementation. The budget department shall submit relevant project performance operation analysis report as required. The financial department should strengthen the tracking and monitoring of the realization of performance goals, and recover the budget funds if it is clear that the expected performance goals cannot be achieved or the project stops; If the performance target needs to be adjusted due to policy changes, emergencies and other factors, it should be adjusted together with the budget in accordance with the requirements of performance target management and audit process.

The third is to establish and improve the performance evaluation mechanism of budget expenditure. The budget department should promptly organize the department and its subordinate units to carry out self-evaluation of budget performance; The financial department should include all the projects to be arranged in the budget evaluation and demonstration into the scope of performance evaluation of key projects, organize and carry out key evaluations, and further expand the field of key performance evaluation.

The fourth is to establish and improve the feedback application mechanism of performance evaluation results. The financial department will take the performance evaluation results as an important basis for annual budget adjustment, special fund allocation and future annual budget fund arrangement, give priority to or focus on supporting departmental projects with good performance evaluation results, correspondingly reduce projects with poor performance evaluation results and fund arrangements, and cancel non-performance projects.

Fifth, establish and improve the regular reporting and disclosure mechanism of performance evaluation. The budget department shall submit a summary of budget performance management to the financial department before the end of April each year, and the financial department shall report the comprehensive situation of budget performance management and the performance evaluation results of key projects to the municipal government before the end of June each year. From 20 16, every July, the budget department should make the departmental budget performance report and performance evaluation public at the same time on the municipal government information disclosure website and departmental portal website.

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3 Summary Model of Budget Performance Management In 20xx, our bureau focused on improving the performance of financial funds, guided by the realization of performance objectives, used the performance evaluation of fiscal expenditure as a means, and ensured the application of evaluation results, established and improved the budget performance management system, and actively promoted the budget performance management of housing and urban construction system. The related work is summarized as follows:

I. Overall Development of 20xx Annual Budget Performance Management

Further strengthen the system construction, improve the quality of self-evaluation, and achieve new results in budget performance management. First, do a good job in preparation for performance goals and submit them in time. The second is to explore performance tracking and monitoring and strengthen process monitoring. For the project expenditure that has been included in the performance target management category of our office, the performance operation information of the pilot project will be collected in the form of semi-annual report. Third, carry out in-depth financial expenditure performance evaluation, and build some special funds for provincial urban and rural planning and construction and supporting pipe networks for sewage treatment facilities in central towns? Replace it with a prize? The fund implements performance self-evaluation and project verification, and forms a self-evaluation report on this basis. Fourth, strengthen the application of evaluation results, organize performance self-evaluation and performance tracking monitoring, give feedback to the problems found on the spot and ask for improvement, and strengthen the connection between evaluation results and project funding arrangements. Fifth, improve the working mechanism of performance management, clarify the division of responsibilities, organize special training, and improve the performance management level of competent departments at all levels and grass-roots units.

Second, the self-assessment of budget performance management

According to the relevant regulations of your office, our office conducted a self-evaluation on the performance management of the 20xx annual budget, and the self-evaluation score was 92 points.

(a) the basic work management score is 20 points, including:

1, leadership attention (4 points). Director Weng Yuyao and Deputy Director Wang Zhirui respectively gave instructions on strengthening budget performance management (3 points, Annex 2), and held a system-wide financial planning work conference on deploying budget performance management (65,438+0 points, Annex 3).

2, clear responsibilities (5 points). The document (Min [20xx] 1 9, Annex 4) is issued to clarify the functions and responsibilities of budget performance management (score 4 points), and the Financial Planning Department will designate a person to be responsible for the daily work of performance management (score1point).

3, system construction (5 points). First, formulate macro guidance on performance management (2 points, Min Ji Jian [20xx] 14, Annex 5); The second is to formulate a series of related systems involving budget performance management or financial expenditure performance evaluation (3 points, Min [2009]19, Annex 6; Min Cai Jian [20 10]No. 10, Annex 7; Fujian Ji Jian [2065438+00] No.7, Annex 8).

4, the index system (6 points). First, a comprehensive index system for the construction industry was established (3 points, Min Ji Jian [20xx] No.3, Annex 9); Two, the performance index system should be quantified, detailed and clear (3 points).

(2) The score of performance target management is 13, in which:

1, reporting time (3 points). Our office submitted the new project performance target (Min Han [20xx] No.43, annex 10) and the performance target of urban and rural planning and construction funds in 20 12 (annex1) to your office in time.

2, the declaration format (3 points). The format and content of performance objectives meet the requirements.

3, the number of declarations (4 points). The performance targets submitted by our office in 20xx include scenic spot planning funds, urban and rural planning and construction funds and special funds for village renovation.

4, declare the quality (3 points). Performance objectives are clearly described and well-founded, but it is difficult to set inputs and outputs because the planning itself focuses on social benefits.

(3) The score of performance monitoring management is 10, in which:

1, monitoring system (3 points). Our bureau has formulated the Interim Measures for Project Fund Management (Min [2009]19, annex 5), improved the mechanism system (Min [20xx]19, annex 3), and requested to strengthen fund performance monitoring.

2, monitoring implementation (3 points). Our bureau implements performance monitoring and process monitoring through the supervision of funds for strengthening agriculture and benefiting farmers (min [20xx]1,annex 12) and on-site verification of financial expenditure performance evaluation (min [20xx]5, annex 13).

3, monitoring governance (4 points). Put forward rectification requirements for the problems found in the on-site inspection of funds and performance evaluation projects for strengthening agriculture and benefiting farmers, and put forward rectification opinions in the form of written notification after inspection (Min [20xx] 12, annex 14).

(four) the performance evaluation management score is 25 points, including:

1, project management (14 points). (1) The performance evaluation of urban and rural planning and construction funds and supporting pipe network of sewage treatment facilities in central towns in 20xx is closely related to the functions of our bureau (2 points). The supporting pipe network of sewage treatment facilities has strong livelihood (1 min) and great social influence (1 min). (2) The above evaluation items are increased by 1 item compared with the financial regulations (4 points). (3) In 20xx, the capital scale of urban and rural planning and construction was 2.8 million yuan, accounting for 12. 17% of the total capital, and the capital scale of supporting pipe network of sewage treatment facilities in central town was 35.76 million yuan, accounting for1.35% (2 points). (4) The above assessment work is independently organized by our office in the whole province (2 points). 20xx In April, your bureau came to our bureau to conduct a performance survey, and our bureau cooperated closely and made a work report (2 points, attachment 15).

2. The report quality is 1 1 (minutes). Ji [20xx] No.6 document (attachment 16), the self-evaluation score of our office is 90 points, and the score is 9 points, so the score is 2 points because the provincial finance has not conducted spot check or re-evaluation on our office.

(5) Results The score of application management was 13, in which:

1, budget management (6 points). Improve the system, strengthen management, clarify the division of responsibilities (4 points, Min [20xx] 19, annex 3), and apply the evaluation results to budget implementation (2 points, annex 17).

2, the implementation of the rectification (4 points). Submit the rectification in time (Min Han [20xx] No.83, annex 17).

3, the results of public (3 points). The evaluation results (Min Han [20xx] No.34, attachment 18) are published on the construction information website.

(6) Yu-Shang publicity and guidance score 1 1, in which:

1, publicity (2 points). Use the Construction Information Network and Fujian Construction Information Briefing to publicize the trends of budget performance management (attachment 19), and the provincial finance "Budget Performance Management work briefing" (attachment 20) announced the work practices of our office.

2. Theoretical research (1 min). Organize the theoretical research of budget performance management, and the performance evaluation paper of Zhangzhou Planning Bureau (Annex 2 1) was exchanged at the working meeting of systematic financial planning. Taking budget performance management as the research topic 20 12 (Annex 22).

3 conference training (6 points). Actively participate in your budget performance training and meetings, hold systematic financial planning work meetings, and deploy budget performance management; Organize systematic budget performance management training (Min Han [20xx] No.82, Annex 23).

4, information exchange (2 points). Five copies of all kinds of budget performance management documents are submitted to your bureau, of which 1 is issued by your bureau.

Third, the budget performance management problems and causes analysis

First, ideological understanding should be improved. At present, some places do not pay enough attention to the evaluation work, mainly because the evaluation results are not closely linked with the budget arrangement, and the grass-roots understanding of improving budget performance management is not in place. Second, the operability needs to be enhanced. Performance evaluation form? What is the arrangement and use of project funds? The reporting caliber of individual indicators is not clear enough, and the timeliness of reporting performance targets is affected by the time when funds are released. Third, work measures need to be refined. There are many industries in the construction system and the management system is complex. Completing the project self-evaluation requires timely coordination and supervision. Fourth, the application of results needs to be strengthened. As an important basis for budget allocation or adjustment, performance evaluation results have not been implemented so far.

Four. Ideas and suggestions for the next step.

First, strengthen publicity and training, exchange research work, plan to hold training on budget performance management of housing construction system in the whole province, revise and improve the budget performance evaluation index system, and carry out budget performance research. The second is to carry out in-depth performance evaluation of fiscal expenditure, and select special funds for urban and rural planning and construction and scenic spot planning subsidy projects to carry out performance self-evaluation in the first half of the year. Third, it is suggested to coordinate and clarify relevant policies. At present, the fund management and budget documents for the construction of affordable housing and urban sewage treatment facilities all mention performance evaluation, but there are no implementation rules, and the suggestions are coordinated and clear. The fourth is to revise the performance evaluation index system. It is suggested that the evaluation index system of our province should be revised according to the new regulations of the Ministry of Finance [20xx] No.285.

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