The implementation of performance budgeting in the military thinking
Abstract article through the concept of performance budgeting set out to analyze the necessity of our military to implement performance budgeting, Jier to discuss how to implement the performance of our
military budget, on the performance of project identification methods, performance goals put forward a rational evaluation of ideas.
【Key Words】 performance budgeting indicators of project evaluation
In recent years, with the military budget system reforms, the army's budget ways and means to generate a lot of new changes, these reforms before the budget can be changed the face of inefficiency. But the
military budget, pay attention to the input of funds, neglect of funding and output results of the problem has not improved. Therefore, it is necessary in the military budget in the implementation of performance budgeting, to change the military and economic re-enter the light output
issue.
First, the concept of performance budgeting and features of
Performance budgeting, also known as effective budget, performance budgeting or planning budget is the United States first proposed in 1949 as a budget methodology, known as the Performance Budgeting. This budget is simply more elaborate and explicit request that the sum of the objectives to be achieved, in order to achieve these objectives the plan
that takes the amount of money, as well as what form of quantitative indicators to measure the implementation of each program in the course of the achievements of and the completion of the work situation.
Performance budgeting with traditional budgeting difference is that
it the market economy into the public some of the basic concepts of management, based on internal and external environmental assessment to set the strategic objectives of public services, in which the target set under the guidance of the affairs or service plan and the calculation
implementation costs, the financial capital injection plan will be implemented and to assess the actual output or results, actual results will be compared with the performance objectives submitted performance
reports. The report to become the next budget cycle to meet the expenditure requirements of paragraph please an important unit of reference, which will help the Government's analysis of public expenditure is appropriate and reasonable, so as to government-controlled public goods
costs and improve the efficiency of fiscal expenditure provides a scientific basis. Can be said that performance budgeting is not only a change in budget methodology, but also the whole idea of a revolution in government management.
1, performance budget, pay more attention to budget outputs
The traditional way in the budget preparation, implementation, evaluation, assessment and reporting and so on the basis of budgetary input, the corresponding expenditure control and oversight institutions
are also put into the budget as the basis for the provisions of the project. Is put into the budget model, budget management and stressed the ex-post evaluation, which makes the Government's enforcement of the budget is not high, it is possible to produce inefficient budgetary consequences; and performance budgeting is different from the investment budget, management style, in its focus more on the budget objectives of efficiency, we have a budget for the implementation of how much money, the
money is in the implementation of these projects which have achieved results, performance budgeting is more concerned about the issue. With these assessment analysis, the budget will invest more scientific and rational, the efficiency of budgetary management will be increased.
2, the relevant departments to strengthen the enthusiasm
In the traditional budgetary system mode, or on behalf of other departments by the Finance Department budget, or by the relevant business unit budgeting, finance and various departments have actually stood opposite point of view, the funds in the budget on the game. Performance Budgeting and budget equivalent to the executive branch signed a performance contract, drawn up by the executive departments themselves
goals and targets of this commitment; such a practice is in fact the implementation of the budget right back to the relevant departments of the
implementation of the budget so that it has a certain autonomy to carry out resource allocation, and thus mobilize the enthusiasm of the executive departments, so that these sectors in its own budget within the limits, in accordance with the priorities of the project to arrange the resources.
3, a performance appraisal system as a testing standard
The traditional budget is based on the specific uses to classify expenditures, so the government expenditure on an administrative career plan funds may be dispersed in several expenditure items, you can not assess expenditure efficiency. This department performance evaluation,
there is no specific indicator and its reasonable and impartiality should be questioned. The performance of the functions of government budget, we must first classify the performance of the functions of the same comparison, and then the functions of various government departments responsible for sectoral classification. In this way, each department has its own work plan projects, various projects can be the final product cost, and achieve our goals to measure performance. As the final product
and the cost can be measured, so that performance budgeting can be similar in nature to the Government and the types of organizations in the work of the task to compare the use of funds, in order to judge the performance of government work. With the specific quantitative indicators, the assessment of the department have a objective and fair assessment criteria, so as to input a real analysis of departmental budgets is reasonable to use it in place for the new year's budget allocation and accurate basis.
Second, the need for our military implementation of performance budgeting
1, performance budget objectives of the reform of the armed forces budget
At present, some government departments have already begun to implement performance budgeting, which can be the limited financial resources into full play, and to the working enthusiasm of various departments to improve, so that government operations more efficient. In the current reform of the armed forces budget, we have had to change the
basis of performance budgeting, the military procurement system in the headquarters of Military Region 2 implementation of the services and arms, which are for the implementation of performance budgeting provides a good condition. The General Logistics Department Liao Xilong Minister on Science and Money, "6" of goals: the concept of a modern financial
management, decision-making process more scientific, security of supply accurate, legal and financial security, efficiency assessment of
systematic business process information. Including financial management, decision-making process and evaluation of the effectiveness of the implementation of performance budgeting is to formulate objectives, to the early realization of the Minister Liao's "six" of goal, it should be
reasonable and orderly implementation of performance budgeting in the army.
2, performance budget, to make full use of limited funds
For a long time, our military budget is, how much money is subordinate departments, the higher are basically only to look over what would be passed. As for the money is not produced the desired results, but few people seem, there is no corresponding say in the system. Unit commanding officers will sometimes regardless of the actual situation of
construction project, the image of engineering, not only caused financial stress, but also lost the military style of plain and hardworking way. In recent years, we have a very heavy percentage increase military spending, but these extra expenditure of whether the military used the knife's edge, producing practical results, but few people seem. In order to protect the head of such funds based financial expenditure management system must be reformed. We should, through institutional innovation, improve the
efficiency of the military budget, making the country a more worthy of taxpayer's money, more meaningful and also makes provision to increase the effectiveness of that can really play its due value. And the implementation of performance budgeting, it is focusing on the military
use of the results of rational analysis, so that the use of military spending is more results-oriented, rather than looking only on the
allocation of funding for inputs, which can maximize the limited military effectiveness of the armed forces the development and construction to provide strong protection.
3, in the army to implement the concept of performance budgeting
In recent years, our military has made great progress in budget reform, each business unit has a corresponding budget line items, which for the implementation of performance budgeting system provides a very favorable basis. We should seize the department budget has been implemented for the favorable opportunity to actively promote the
implementation of performance budgeting. Although the performance budget and our current budgeting, there are many fundamental conceptual differences, but we can be a gradual transition approach, in practice,
constantly exploring and improving.
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1, starting from the existing budget approach, and gradually transition to performance budgeting
Our army's current practice of zero-base budget is the annual
expenditure for all items must be carried out audits of all projects
evaluated. To this end, some departments may choose to pilot, try to build the framework of Performance Budgeting Systems: Performance Evaluation of a pilot program for the inclusion of sectors and projects, requiring the
preparation of annual departmental budget for the preparation of the corresponding annual performance plans, detailed performance objectives, performance indicators and seeks to achieve the performance standards, etc.; the same time, the annual performance report submitted towards the
end, by the department managers on their own description of the completion of performance plan; this assessment, the relevant departments to complete the goals set by it is very easy to grasp, and this also the new budget
year basis. Through pilot projects in these sectors, constantly sum up experience, in order to further promote the future performance of the army to prepare the budget.
2, application performance - cost analysis to develop the project
plan
The armed forces the implementation of performance budgeting, the project which was set up is an important part. In the military budget process, funds are required in many areas, but the annual defense spending relative to the current military construction is very limited, and these
funds certainly not exhaustive, so the correct items of expenditure to determine funding for the year is very crucial. To establish the course of the project, should make full use of the performance - cost analysis of
the ways in which specific projects were being screened out, some items belonging to an emergency must do, they should be immediately credited to funds, while some projects are not completed in the year to be on the can be a little slow a slow, but the premise of the project to determine the
current preparations for war are mainly limited resources should be allocated first in the preparations for war are most needed areas. Only to establish the correct items in order to achieve effective protection of the purpose of military spending. In defense under the conditions of limited funding, through the performance - cost analysis to the optimal
allocation of resources to military projects, and thus for the army lay the foundation for rapid development of robust, more in the future prepare
for a possible war.
3, performance indicators should be scientifically and reasonably
determine the
Performance-based budget is the "Heritage" and "efficiency", "Ji" means the fiscal expenditure by the objectives to be achieved,
"efficiency" means the use of specific indicators to evaluate the completion of goals and achievements. To develop a reasonable budget for the implementation of performance indicators is the key to performance, but the military is to provide national security, public sector, different
from the business activities of enterprises engaged in production, "performance" is difficult to quantify. According to foreign as well as the local government sector experience in the preparation of performance budgeting, performance indicators to determine the results are often carried out under the previous formulation of new goals, in the summary assessment of the past at the same time, we must analyze the formulation of new goals. According to the actual situation of our army, military
budget expenditure performance evaluation index system must follow the combination of military cost-effective, quantitative and qualitative
combination of unity and the principle of combining specific targets. Budget expenditure according to the nature, extent, function of different pairs of different types of indicators can be divided into the military budget expenditure targets, the unit military budget expenditure targets, sector spending targets for the military budget, military budget
expenditures composite indicators. The establishment of indicators, it is necessary to determine the relevant officers a description of indicators, but also to listen to the views of officers and men, so a combination of organs and grass-roots opinion, the budget targets can be identified,
which also targets for the future provided a guarantee for the completion.
Set performance indicators, but also a performance evaluation standards. As the performance indicators are generally quantitative, and
its evaluation criteria is usually a range of values, if the performance of evaluators within the scope of just the standard, indicating it had completed its scheduled duty; if the performance assessment of the performance of those who exceeded the standard limit , then those who have
been assessed and made extraordinary efforts, performance excellence; if the performance of those who have been assessed the performance of sub-
standard lower limit, this indicates that there is poor performance by the evaluators of the problem and needs to be improved further. With such performance indicators and assessment criteria, the military performance of the budget to scientific and rational implementation.
4, establish the right incentives
In the past the military budget process is often where the lack of money, give where the allocation of funds in this budget, way behind, is inefficient in the performance incentives. This way funds were allocated to enable all departments to fair share should be done as a bargaining
"gaming" chips and exaggerating their work more difficult, and to meet higher funding requirements. To implement performance budgeting, you can
budget for various departments and their linkage to job performance, establish the right incentives. For the performance evaluation by the
department, according to the actual situation, in the new year, may consider increasing its funding lines in order to better motivate their future work; for failure to complete the performance of the department, to find the problem, analyze its goal is not too high, and in next year's budget to reduce the allocation of its funds.
With the incentive mechanism, in order to ensure that the performance evaluation is not a mere formality. Performance evaluation to assess not
only the department can also be the ability of the cadre of scientific assessment. The past, we often use "diligent," "hard working" and other criteria to evaluate the work attitude of cadres, so that the evaluation did not reflect whether a person is out in the unit do the actual work to the next performance evaluation methods should be used, from the cadre The final results of the work to assess, correctly reflect the actual working capacity of cadres. For the evaluation of a high standard of personal, you
can consider giving priority to promotion, reward meritorious service and so on, and for did not pass the evaluation, it is necessary to postpone its promotion time. With the performance evaluation to assess the cadres is conducive to attracting talents for the army, so that more talents and make contributions in the army.
The implementation of performance budgeting in the army, will further enhance returns on military spending so that the limited funds to produce the best results, thus contributing to the rapid development of our army, to lay a solid foundation for the future of war.
【References】
[1] ZHU Xiao-Ning, Hua Yanling: On the Performance Budgeting in China impede the implementation of the reality [J], University of Electronic
Science and Technology (Social Sciences Edition), 2006 (6).
[2] Xiao-Ping Yu, Kong Zhifeng: the implementation of performance budgeting in our country the idea of [J], Finance Division research report, 2004 (2).
[3] Chen-kung: the government budget and management [M], Tsinghua University Press, 2004 (2).
[4] Li Qin Mei: our military budget reform Theoretical Study of [M],
Journal of Military School of Economics.
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