At present, Tianjin is not only in a period of deep adjustment of its development mode, but also in an important period of strategic opportunities with great potential. In order to achieve higher quality, more efficient and more sustainable development, Tianjin Municipal Party Committee and Tianjin Municipal Government issued implementation plans to unswervingly push forward the reform of budget performance. The municipal leaders made special instructions and arrangements, focusing on improving the efficiency of resource allocation and the effect of policy implementation. By compressing the main responsibility and optimizing the whole management chain, Tianjin Finance Bureau actively constructed an all-directional, whole-process and all-covering management system, so as to better serve Tianjin's high-quality development.

First, we will consolidate responsibility and pool our synergy in reforming budget performance

(1) to build systems, strong overall planning. We have studied and issued 10 supporting documents for the whole process of performance management before, during and after the event, and established a "1+N" system consisting of the implementation plans of Tianjin Municipal Party Committee and Tianjin Municipal Government and a number of supporting measures. Nearly 4,000 performance indicators were sorted out by industry, field and level, and a core performance indicator system covering 17 categories of generic indicators and 16 categories of individual indicators was constructed, which was implanted into the integrated budget management system.

(2) Emphasize coordination and promote implementation. We carefully checked the criteria and tables for the implementation of budget performance management reform arrangements, formulated an assessment and scoring framework to define 25 key reform tasks in 8 aspects, set the management difficulty coefficient according to the complexity of the work, and evaluated the actual performance of budget performance management work of municipal departments in multiple dimensions. Set up 28 assessment indicators in 6 categories, report on the implementation of performance management work in each district, urge the implementation and rectification of problems found, and organize special inspections on the progress of work in each district.

(3) grasp the application, improve quality. Establish a daily information communication mechanism, submit performance management materials to Tianjin Supervision Bureau of the Ministry of Finance and the audit department on a regular basis, act on and correct the feedback problems, and adhere to complementary advantages and resource sharing. 12 key performance objectives, 10 performance evaluation results and the draft budget and final accounts were submitted to the Municipal People's Congress at the same time, and actively communicated with the Financial and Economic Committee of the Municipal People's Congress to realize the organic combination of performance management and budget and final account review.

Second, we will strengthen the chain of performance-related budget management

(1) There is evaluation of major decisions. In ensuring the policy to carry out the ground at the same time, the promotion of the scientific, fine level of budgeting, combined with the project budget review, overall consideration "support" and "support", from the department of project budget to declare pre-school education development, the municipal characteristics of 14 key projects such as construction of small town, to promote specific areas policy effective connection with the city development strategy.

(2) budgeting has targets. In 2020, the performance target management of municipal departments will cover 609 projects of 147 departments, accounting for more than 95% of project expenditure, and the performance targets of 12 key projects will be centrally reviewed. We reviewed and approved the performance targets of 508 special anti-epidemic Treasury bonds, involving 8.2 billion yuan. In 2021, performance targets will be reported, reviewed and approved simultaneously with the budget, and the compilation scope will be extended to all municipal department projects.

(3) The execution process is monitored. We organized 147 municipal departments to carry out "double monitoring" on the progress of budget implementation and the achievement of performance targets, and included funds for epidemic prevention and control in the scope of monitoring. When performance targets were met but the budget implementation rate was not high, we timely studied opinions on project adjustment and fund disposal to ensure strong constraints and timely correction of errors.

(4) Completion of the budget has been evaluated. We organized all municipal departments to conduct self-evaluation of project performance, covering 1,021 projects with a budget of 55 billion yuan for the first time, and making information available to all departments. We will further expand the scope of fiscal performance evaluation to cover projects in key areas such as poverty alleviation, public transportation, and environmental protection.

In the next step, Tianjin Finance Bureau will further promote the upgrade and expansion of performance management, implement whole-life-cycle performance management for some major policies and projects, and build a full-diameter budget performance management system. The main responsibility of performance management should be consolidated, and the performance information of policies and projects should be urged to be disclosed simultaneously with the budgets and final accounts. The coordination mechanism should be explored and established with the Finance and Economic Committee of Tianjin National People's Congress, Finance Bureau, Audit Bureau and other departments, so as to ensure the effectiveness of spending money and accountability for ineffectiveness.

Source: Ministry of Finance, PRC