On March 10th, 2022, the 96th academic workshop was held in Room 102A, Building 5, Wushan Campus. Professor Tu Bin and Researcher Chen Weiguang from Guangdong University of Foreign Studies were invited to give lectures. The topics were "New Features of Budget Performance Management and Financial Expenditure Performance Evaluation" and "Draft Requirements for Important academic Journals" respectively.
In 2018, the Opinions of the CPC Central Committee and The State Council on the Comprehensive Implementation of performance-based Budget Management called for accelerating the establishment of an all-directional, all-process and all-covering performance-based budget management system. For the first time, the general public budget involves the performance management of fiscal revenue, which requires focusing on the revenue structure, collection efficiency and the implementation effect of preferential policies. Finance is the mother of common government, and national governance cannot leave the governance of finance. Professor Tu Bin summarized the history of the "comprehensive implementation of budget performance management" from the aspects of policy background, policy basis, policy purpose, policy path and so on. Professor Tu Bin pointed out: Budget performance management is a conceptual category with local characteristics, can be regarded as "budget" as the object of government performance management, it will performance idea and management method into the budgeting, budget execution, budget supervision, is a kind of performance target oriented, with performance monitoring to ensure, by means of the performance evaluation, Highlight the evaluation results of the application of the whole process budget management model. The new era of budget performance management should be understood at two levels - one is instrumental rationality, that is, "the way a country raises and allocates financial resources says more about the country's existing (and forthcoming) capabilities; Second, value rationality, the core is democratic supervision. "The budget system itself is the most powerful mechanism to achieve democracy, reflecting the public satisfaction oriented." Professor Tu Bin also introduced the recently led and completed project on fund performance evaluation, and elaborated how to carry out special financial fund evaluation based on the new requirement of "comprehensive implementation of budget performance management" from the perspective of practical operation.
