The reform of the budget system can improve the administrative ability and efficiency of the government, and alleviate the impact of the financial crisis on the national economy. The reform made full use of the performance management thought widely used in enterprises, and created a new budget management implementation system with output and results as the main orientation. At the same time of establishing the system, it also puts forward a relatively comprehensive performance evaluation system to evaluate the performance of government financial expenditure, the performance of government functions and the income of investment projects, and then make corresponding improvement and Optimization in combination with the evaluation results. With the continuous development of China's economy in recent years, this performance management idea has also been more and more applied in the allocation of special government funds.
1、 Characteristics and establishment requirements of performance management of special financial funds
The performance and management evaluation forms of special financial funds have multi-level and multifaceted characteristics. So far, performance evaluation has also shown a variety of practical forms, mainly including performance evaluation of government, enterprises, projects, financial expenditure and special funds. China has had a lot of experience from putting forward the new management method of performance management thought to gradually penetrating into the practice of financial fund management? R management system reflects that the special financial funds are changing from the one-sided emphasis on project review and investment in the past to the direction of paying equal attention to performance and investment. The performance management system should be based on the use and distribution of financial transfer, and run through it comprehensively. Determining the performance objectives before the implementation of the project is the top priority of the establishment of this system. Detectable, assessable and quantifiable should be the necessary conditions for the determination of performance objectives. Secondly, in the process of performance evaluation, we should pay special attention to the synchronization of reward mechanism and responsibility system, and should not favor one over the other, which is the main starting point and foothold of performance evaluation. When establishing the performance management evaluation system of financial funds, we should follow the principles of openness, impartiality, science and rationality, and conduct an all-round evaluation in the process of evaluation in the aspects of construction objectives, project management, allocation and use of special financial funds and implementation benefits. Finally, the performance evaluation system of special financial funds needs to set the weight of each index reasonably, scientifically and prominently.
2、 Fund distribution mode of "replacing subsidies with awards"
Before the infiltration of performance management ideas, the special funds of the central government have always been in the form of ex ante subsidies. After introducing the idea of performance management, the central government has changed this kind of pre subsidy funds into post incentive funds, and calculated the reward according to the degree of achieving the goal. This method is called the "reward instead of subsidy" fund subsidy method. "Construction before compensation" is the biggest feature of this method. The funds allocated by the central government will not be received until the scheduled work is completed or achieved certain results. This method has changed the previous backward idea of "waiting, relying, and wanting". According to the way of awarding rewards according to the results, local governments are encouraged to take the lead, and the enthusiasm of local governments and enterprises is fully mobilized. At the same time, we should change the previous form of passive subsidies, give more prominence to the incentive nature of funds, and make the limited financial funds play a more obvious effect. The new fund allocation method of "replacing subsidies with awards" has eliminated backward subsidy funds such as special funds for production capacity, special funds for energy-saving technological transformation, special funds for pollution reduction and special funds for rural environmental protection, and began to give full play to the role of "promoting governance with awards" and "promoting prevention with awards". When using the fund distribution method of "replacing subsidies with awards", we should first inject the concept of performance into it and determine a clear performance index, which must pass evaluation, measurement and assessment. At the same time, we must adhere to a fair and open way of work in order to fully implement the reward mechanism of performance management ideas, mobilize the enthusiasm in the actual management work, and effectively improve the efficiency and quality of the implementation of financial projects.
3、 Performance management thought in factor distribution method
During the national "Eleventh Five Year Plan" period, a new way - factor distribution method - appeared in the distribution of special financial funds. This new way of fund distribution should consider the different proportions of various factors in the process of fund distribution, and distribute the funds according to a certain proportion. This way of distribution completes the planning and distribution of fund use more reasonably. The traditional project declaration method has obvious shortcomings. Its right to allocate funds has always been controlled by the central decision-making, and then through the project declaration, the funds will be distributed to the projects that have passed the review. The distribution method is single, and the central decision-making level does not accurately grasp the actual situation of various regions, which is also very easy to make the resolution deviate, resulting in the allocation of funds errors. Moreover, the project approval cycle is long and the workload is heavy. It often takes a long time from the beginning of the application to the final release of funds, which greatly affects the actual implementation effect of the project, and the factor allocation rule plays a good role in solving these problems. Because it contains a perfect calculation method of fund allocation, it can quickly allocate funds to provincial, municipal and local financial departments when allocating funds, and then the local financial departments can allocate funds to actual projects through understanding the actual projects. This working method can effectively shorten the time of fund planning and actual work allocation, and the operation is more convenient and concise. On the other hand, we should delegate the specific responsibility of fund allocation to local governments, achieve the balance of rights and responsibilities of departments at all levels, help provinces and cities to allocate and use funds, and maximize the role of funds.
To sum up, through the analysis of the needs, principles and characteristics of the establishment of the performance management system, and the analysis of the connotation and application of the two fund allocation modes of "replacing compensation with awards" and "factor allocation method", it can be seen that the performance management idea plays an irreplaceable role in making up for the deficiencies and loopholes in the previous management of special financial funds. At this stage, new fund distribution methods such as "replacing subsidies with awards", factor distribution and bidding system have basically solved the drawbacks of unified dispatching and distribution by the central government in the past. However, the fund allocation mechanism can only solve the problems in the link of fund allocation. The exertion and development of financial fund efficiency must also rely on the whole process of project management, and improve the overall financial fund environment performance through a series of optimization policies and measures.
To sum up, through the analysis of the needs, principles and characteristics of the establishment of the performance management system, and the analysis of the connotation and application of the two fund allocation modes of "replacing compensation with awards" and "factor allocation method", it can be seen that the performance management idea plays an irreplaceable role in making up for the deficiencies and loopholes in the previous management of special financial funds. At this stage, new fund distribution methods such as "replacing subsidies with awards", factor distribution and bidding system have basically solved the drawbacks of unified dispatching and distribution by the central government in the past. However, the fund allocation mechanism can only solve the problems in the link of fund allocation. The exertion and development of financial fund efficiency must also rely on the whole process of project management, and improve the overall financial fund environment performance through a series of optimization policies and measures.