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A composite transition government budget performance management system the main content A composite transition related content. Which mainly include : What is the composite transformation ; composite transformation connotation reveal ; composite transformation judgment . 1.复合转型期的有关内部实质意义。其主要涵盖:何为复合转型;复合转型的涵养揭示;复合转型的判断等。 2 government budget management reform objective necessity . Which mainly include: governance model from three-dimensional hierarchical management transformation to a flat network management needs ; optimize allocation of public resources , improve efficiency in the use of budget funds allocated needs ; increase financial transparency , the need to achieve financial accountability ; raise awareness of citizen oversight strengthen legal construction needs ; build a rule of law, efficient government budget management mechanism needs and so on. 2.政府预算管理改革的客观不可避免。其主要涵盖:政府治理标准样式由立体科层管理向扁平网络化管理转化的需求;优化公共资源配备布置、增长预算资金分配运用速率的需求;增加财政公开度、成功实现财政受人委托责任的需求;增长公民监督认识、增强法制建设的需求;构建一个法治、高效的政府预算管理机制的需求等。 3 . The government budget theoretical support and performance management market economy state budget performance management comparison and reference . Which mainly include: public choice theory , agency theory, results-oriented management theory of government budget management reform guidance ; market economy state budget performance management comparison and reference , you can choose the American model , such as the Australian model to analyze and learn from. 4 The government budget preparation and approval of performance management . Which mainly include: budget year selected performance Effect ; responsibilities of key players in defining problems ; budget preparation process performance indicators to determine ; enhance transparency in budget management tools and practices ; budget approval process and outcome of legal protection , ie budgeting legitimate and compliance decision-making mechanism and so on. 5 budget execution control performance management . Which mainly include: budget execution Institutional responsibilities scoping ; established directorate responsible for budget execution system and the "Track }} o} effect " mechanism ; execution and expenses related control systems , such as the establishment of a modern treasury system, improve the government procurement system, promote government accounting system reform, the establishment of government financial reporting system ; establish output-based benefit -oriented budget adjustments norms. 6 budget monitoring performance management , which is mainly the chain of supervision and management of the budget analysis . 7 budget performance evaluation index system design and application . Which mainly include : a clear range of performance evaluation of budget expenditures according to the different nature of the multi-level hierarchical classification ; budget performance appraisal system established strategic framework ; budget performance evaluation system and index design method selection ; budget performance appraisal empirical analysis. Second, the composite transition government budget performance management mechanisms of practical and theoretical significance Government budget performance management mechanism is the core of how the " maximum benefit with minimum cost ," the principle of efficiency applied to decision-making in government spending to go , people cut from the budget management perspective to provide a workable management tools, policy framework and operational mechanism, in order to make more effective use of government funds , which increased government spending efficiency. In recent years , the British have been expanding government spending , government spending efficiency by social attention. Currently , the British government spending efficiency is not high, which with the British government budget management decision-making process there is a lack of transparency , do not stringent enough , inadequate supervision , etc. have a direct relationship . Therefore, based on national conditions to study the performance of the government budget management issues , standardize government expenditure management , improve the effectiveness of government spending has a practical urgency and necessity . This helps to run the government budget in some of the major issues integrated, comprehensive analysis and judgment , contribute to achieving civil rights, constitutional government finances will help expedite the process , the central raised improve the public finance system , the construction socialist political civilization tasks realistic role in promoting. Government budget is accomplished through the political process of government allocation of scarce resources , the government budget revenue comes from the public , budgetary arrangements must involve the vital interests of the public , government spending is more effective social problem is a topic of concern . Therefore, from a budget perspective of performance management issues surrounding the effectiveness of government spending more systematic theoretical study , is a relatively novel and useful exploration , to make up for the British theoretical research in this regard the lack of a sound theoretical study of the British system of government budget . Meanwhile, the effectiveness of government spending theoretical research, public management reform in the UK has some theoretical significance. Composite transition government budget performance management mechanisms from politics, administration , economics , organizational behavior and management perspective on the government budget and other performance management depth and systematic research , the establishment of government spending between efficiency and budget management necessarily inherent in the framework , which broadens the effectiveness of government spending theoretical research horizons, enrich the content of related disciplines . Government budget performance evaluation and improvement of the establishment of mechanisms to help improve the public finance accountability dry theory with Chinese characteristics of the government budget performance management theory . Third, the composite transition government budget performance management mechanisms of the basic method Composite transition government budget performance management mechanisms should be entrusted with responsibility for the government to fulfill the main line of public finances , revealing complex transition government budget performance management features, through a series of institutional arrangements ( such as budget management and long-term planning, annual departmental budgets institutional framework , government centralized procurement system , treasury management system architecture , etc. ) and implementation mechanisms ( such as budgeting and preparation, budget execution and budget control checks and balances , etc. ) , the realization of the government budget performance management of the entire process monitoring. Among them, to highlight the effectiveness of government spending through the political process , with the budgetary means of the government allocation of scarce resources for efficient performance description of the results , and the introduction of the government budget decision-making process and implementation of the inevitable link between spending benefits the concept of public how to reflect the preferences of public goals and public interest issues such as how to maintain give a theoretical explanation and build government budget performance evaluation index system, the government budget performance report for the preparation of proposals . 1 The empirical analysis and normative analysis of the combination . Normative analysis methods can be established for the government expenditure -benefit study criteria , so that practitioners can , according to the budget decision-making and institutional arrangements ; empirical analysis methods for objective description and analysis of the dynamics of the existing phenomenon, mainly to address the implementation of meaningful problem . Both studies the same problem from different angles , thus forming complementary research paradigm . Composite transition government budget performance management mechanisms should be analyzed in the specification of the government budget performance management system , based on the differences between Chinese and foreign government spending benefits the background research vision satisfied person , a careful analysis of the UK national circumstances to explain the system of government spending benefits realization arrangements . 2. qualitative analysis and quantitative analysis . Qualitative analysis refers to the essential nature of things come from understanding and grasp of the things ; quantitative analysis is the scale of things come from understanding and grasp of the thing. Composite transition government budget performance management mechanism should be based on qualitative analysis , quantitative analysis method using a combination of government spending efficiency evaluation problem , build government spending efficiency evaluation index system . 3 . Institutional Analysis and Game Analysis Methods . Institutional constraints of human behavior choices , human behavior is a function of the system . I believe that should be the point of view of institutional mechanisms for the operation of the government budget , and then offered to institutional innovation to achieve efficiency in government spending . Game analysis is the study of decision-makers in a competitive process, when the final result can not be controlled by their own but mainly by the other participants chosen strategy and timing of the individual in order to obtain the best results and what strategy should be taken to the mathematical theory and methods. Principal-agent theory under asymmetric information game analysis method . Composite transition government budget performance management mechanisms run on the government budget decision analysis, game analysis method should be used to study government spending agencies , government expenditure structure and budget departments as well as between the central government and local governments launched non-cooperative game , hoping to resolve the conflict to provide a non-cooperative institutional arrangements to regulate their behavior. Meanwhile , the use of principal-agent theory to analyze the public and the agency relationship between the government , hoping by constructing a monitoring agency checks and balances mechanism to solve problems and improve the effectiveness of government spending , to better safeguard the public interest. 4 foreign research results and English conditions combined method of analysis. Stones from other hills may serve to polish jade . Composite transition government budget performance management mechanisms should recognize the limitations of research results and the British foreign national conditions , based on the effectiveness of government spending on foreign research in some of the results ( such as some of the basic theoretical and analytical framework , a number of quantitative analysis methods as well as some actual operation mode, etc. ) to learn and use scientifically . |
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