Budget performance management should follow the following principles:

(1) Result-oriented principle. All aspects of budget management should be results-oriented, emphasizing the organic connection between budget arrangement and expenditure results, and paying attention to the effectiveness of fiscal expenditure. ?

(2) The principle of management by objectives. Budget management should focus on performance goals, set goals in advance, track and monitor the progress of achieving goals in the process, and evaluate the completion of goals afterwards. ?

(3) the principle of accountability. Budget management emphasizes the financial expenditure responsibility of the budget department and the supervision responsibility of the financial department, and implements performance accountability. Investigate the responsibility of departments and relevant responsible persons who fail to perform or perform poorly. ?

(4) The principle of openness and transparency. Budget performance management and financial expenditure result information should be gradually made public to the public and subject to the supervision of relevant institutions and the public. ? Chapter II Budget Performance Management Responsibilities? Article 6? Governments at all levels are responsible for budget performance management, and the leaders in charge of the government are responsible for guiding and supervising the performance of budget fund allocation, execution efficiency and use performance of the competent departments. The responsibilities of the financial department in budget performance management are:

( 1)? Formulate or participate in the formulation of relevant systems and measures for budget performance management, and supervise and inspect the implementation of relevant systems and measures; ?

(2)? Organize, guide and coordinate the budget department at the corresponding level to prepare departmental budget proposal plan, budget performance description and draft performance budget, and conduct review and expected performance evaluation; ?

(three) the specific preparation of the draft performance budget of the government at the corresponding level, and according to the prescribed time and procedures to reply to the performance budget of the department; ?

(four) to organize the implementation of the performance budget at the corresponding level, and to supervise, inspect and control the performance of the budget implementation; ?

(five) in accordance with the provisions of the authority and procedures to review and approve the changes in the performance budget at the corresponding level; ?

(six) responsible for organizing and guiding the budget department to carry out performance self-evaluation; ?

(seven) to review the performance self-evaluation report of the budget department at the corresponding level, put forward the review opinions and reply to all departments; ?

(eight) the specific organization of financial expenditure project performance evaluation; ? (

(nine) to guide, supervise and assess the budget performance management of the financial departments at lower levels; ?

(ten) the specific assessment of the comprehensive financial expenditure performance and the performance of major projects of the lower financial departments; ?

(eleven) according to the problems found in the budget performance management, put forward suggestions on performance accountability; ?

(twelve) regularly report the performance budget implementation and performance evaluation results to the financial department at a higher level and the people's government at the same level; ? (thirteen) responsible for the disclosure of the annual budget and the performance results of major projects. ?

What are the responsibilities of budget departments at all levels in budget performance management?

(a) the preparation of the department's budget proposal plan, budget implementation and performance budget draft, and report to the finance department at the same level within the specified time; ?

(two) to organize, guide and coordinate the subordinate units to prepare their own budget proposal plans, budget implementation instructions and performance budget drafts, and to review them; ?

(three) to organize the expected performance evaluation of the projects included in the departmental budget proposal plan and the draft performance budget; ?

(four) to organize the implementation of the performance budget of the department and its subordinate units, and to supervise, inspect and control the performance of the budget implementation; ?

(five) regularly report to the financial department at the same level on the implementation of departmental performance budget and departmental budget performance management; ?

(six) to organize the performance evaluation of the budget performance management and the effect of the use of financial funds in this department, and submit the performance evaluation report to the financial department at the same level; ?

(VII) Improve departmental budget performance management according to performance evaluation results and performance accountability opinions.