Central government budget target performance management approach

FB [2015] No. 88
CPC Central Committee departments, wagons, agencies directly under the General Logistics Department, the various armed forces, the General Office of the NPC Standing Committee, the General Office of the CPPCC National Committee, Supreme Court, Supreme People's Procuratorate, the various democratic parties, people's organizations, Xinjiang production and construction Corps, the relevant enterprises under central administration:
In order to comprehensively promote the budget performance management, to further standardize the central government budget performance goals management, improve effective use of finances, according to the "Decision of the State Council on deepening the reform of the budget management system", "People's Republic of China Budget Law" (Guo Fa [2014] 45 No.) and other relevant regulations, we formulated the "central government budget target performance management approach." Are hereby issued, please follow.
Accessories: central government budget target performance management approach
Ministry of finance
May 21, 2015
annex:
Central government budget target performance management approach
Chapter I General Provisions
Article 1 In order to further strengthen the budget performance management, more scientific, standardized and effective central government budget performance management by objectives, according to the "Decision of the State Council on deepening the reform of the budget management system", "People's Republic of China Budget Law" (State [2014] No. 45) and other relevant provisions of the enactment of this approach.
The second goal is a performance planned budget funds within a certain period to achieve the outputs and results.
Performance goal is to build the library project, the preparation of the department budget, the implementation of performance monitoring, performance evaluation undertaken an important basis and foundation.
The third term of the performance goals:
(A) in accordance with the scope and content of the budget expenditure division, including the basic expenditure performance objectives, performance targets and project expenditure departments (units) Expenditure for the performance objectives.
Basic expenditure performance targets, basic level of protection means the expected expenditure in the central department budget arrangements within a certain period of the department (unit) normal operation. Generally not set individually, but included in the department (unit) performance goals and consider the overall expenditure.
Project expenditure performance goal is a responsibility and career development in accordance with the requirements of the central authorities departments, set up by the project budget and schedule of expenditure is expected to reach output and effect within a certain period.
Department (unit) Expenditure for the performance goal is that the central departments and their subordinate units in accordance with the responsibilities determined by using all of the department budget funds within a certain period of overall output is expected to reach and effect.
(B) in accordance with the timeliness division, including the long-term performance goals and annual performance targets.
Performance and long-term goal is a central department budget funds in the span of many years planning period is expected to reach the outputs and results. Annual performance target means the central department budget funds within a budget year is expected to reach the outputs and results.
Article performance targets management refers to the Ministry of Finance and the central departments and their subordinate units to the targeted performance objectives, performance goal setting, auditing, budget approval and other management activities undertaken as the main content.
Article Ministry of Finance and the central departments and their subordinate units are the main performance targets management.
Article performance targets managed objects are all included in the central government budget funds management.
The second chapter is set performance goals
Article VII of performance target setting means the central department or its subordinate units in accordance with the department budget management and performance management requirements objectives, performance targets and to prepare the Ministry of Finance or the central departments to submit performance goals in the process.
Performance targets are an important basis for the department budget arrangements. It did not seek to set performance goals of the project expenditure can not be included in the project database management, nor the application department budget.
Article VIII in accordance with the principle of "who apply for funding and who set goals", the performance targets set by the central departments and their subordinate units.
Project expenditure performance targets before the project into the central sector projects library preparation, as required, along with the central sector projects Submit Ministry of Finance; departments (units) Expenditure performance objectives, preparing departmental budgets in the declaration, submitted to the Ministry of Finance as required .
Article IX performance targets to be able to clearly reflect the expected outputs and impact of budget funds and the corresponding performance indicators to be refined, quantitative description. mainly include:
(A) expected output refers to public goods and services budget funds within a certain period are expected to provide;
(B) the expected results, refer to the above output may be economic, social and environmental impact, as well as clients or beneficiaries of the project outputs and impacts on the degree of satisfaction.
Article X of performance indicators and performance targets refinement quantitative description, including output indicators, efficiency indicators and satisfaction indicators.
(A) output indicators describe the expected outputs, including the number of indicators, quality indicators, time indicators, cost indicators.
(B) Is the efficiency indicators expected results described, including economic indicators, social indicators, eco-efficiency indicators, sustainable impact indicators.
(Iii) satisfaction index is an index reflecting the degree of recognition service objects or project beneficiaries.
Article XI Performance Standard is a set of performance indicators are based on a standard or reference. Generally they include:
(A) historical standards, it refers to the historical data, and other similar indicators;
(B) the industry standard, refers to industry indicators and other data published by the State;
(Iii) the program criteria, refers to pre-specified goals, plans, budgets, and other fixed data;
(Iv) other criteria recognized by the Ministry.
Article XII based on performance targets set include:
(A) national laws, rules and regulations, economic and social development planning;
(B) The department functions, and long-term development plan, annual work plan or project planning;
(C) the central sector medium-term financial planning;
(Iv) the Ministry of Finance and the mid-year budget management requirements;
(V) historical data, industry standards, planning standards;
(Vi) compliance with other requirements according to the Ministry of Finance.
Performance targets set by Article XIII shall meet the following requirements:
(A) point clear. Performance targets to meet the economic and social development planning, departmental functions and career development planning requirements, and closely associated with the corresponding budget expenditure content, scope, direction and effects.
(B) quantizing refinement. Performance objectives should be the quantity, quality, cost, timeliness and economic, social and ecological benefits, sustainable impact, refine aspects of satisfaction, as far as possible be expressed quantitatively. We can not express to quantify the form of qualitative statements may be, but it should be measurable.
(C) reasonable and feasible. Setting performance goals to go through research and scientific proof, in line with objective reality, it is possible to achieve within a certain period of time as scheduled.
(Iv) the corresponding match. Performance targets to correspond with the number of tasks plan period or the number of plans, and investment or the amount of money budgeted to match.
Article XIV performance target return is set performance targets manifestations. Among them, the performance targets related to project expenditures related content, the text included in the project, by way of extracting information to determine the format (see Appendix 1) generation; Sector (units) Expenditure performance targets, determined in accordance with the format and content (see Annex 2) furnished to include departmental budget preparation and reporting instructions.
The method of performance targets set by Article XV include:
(A) the project expenditure performance goal setting.
1. Functional project to sort out, including the nature of the funds, expected input range of expenditures, the implementation of content, tasks, and other beneficiaries, features a clear project.
2. Depending on the functionality of the project, the project is expected to be achieved in a given period of overall output and results, to determine the overall project objectives to be achieved, and quantitative and qualitative manner statements.
3. The overall objective of the project expenditure refine the decomposition, which summarize, to extract the best indicator of the overall goal to achieve anticipated levels of key indicators, and determine the corresponding performance indicators.
4. By collecting baseline data to determine performance standards, combined with the expected progress of the project, it is expected to invest, etc., to determine the value of specific performance indicators.
(B) departments (units) Sets the overall expenditure performance targets.
1. The department (unit) function to sort out, to determine the department (unit) of the specific job responsibilities.
2. Combined departments (units) and long-term plans and annual work plans, annual clear main tasks expected departments (units) in the performance of their duties to be achieved overall output and performance during the year, which was identified as the sector (units) overall objectives and quantitative and qualitative fashion statements.
3. Based departments (units) The overall objective of combining departments (units) of the specific responsibilities and tasks, each task is determined to achieve the expected outputs and results, which generalize, to extract the best reflects the degree of realization of the tasks expected key indicators, and determine the corresponding performance indicators.
4. By collecting baseline data to determine performance standards, combined with the annual budget and other arrangements, to determine the specific numerical performance indicators.
Article XVI performance goals set for the program:
(A) establishments set performance targets. Grass-roots units to apply budgetary funds in accordance with the requirements set performance targets, along with the unit budget submitted to higher unit; higher unit according to the audit opinion, the goal of the revised and improved performance, according to the procedure escalation.
(B) central departments set performance targets. The requirements set by the central departments spending and performance objectives, audit, summary affiliation performance targets, the Ministry of Finance submitted; according to the Ministry of Finance audit opinion on the performance targets revised and improved, according to the Ministry of Finance submitted to the program.
Chapter III Examination of performance goals
Article XVII performance objectives review the Ministry of Finance or the central departments of the performance targets related departments or units submitted for review and verification, and review feedback related units, revise and improve its performance targets to guide the process.
Article XVIII in accordance with the principle of "Who's allocation of funds, who audit objectives", the performance targets by the Ministry of Finance or the central department for review in accordance with the budget management levels. If needed, the performance goals can be entrusted to a third party audit.
Article XIX performance objectives is an integral part of the audit department budget review. Performance targets do not meet the requirements of the Ministry of Finance or the central authority should be submitted as required in a timely manner to amend and improve. After the application complies with the requirements before entering the project library, and budget for the next step pipeline process.
Article XX of the central departments subordinate units to submit project expenditure performance objectives and overall unit performance goals expenditure review.
We have the right to allocate the budget to deal with the relevant sectoral project expenditure budget sector performance targets submitted for review and put forward funding allocation recommendations. Through project expenditure review performance goals, the Ministry of Finance for the record.
Article according to a Treasury Department budget scope and content of the audit, the central authorities submitted project expenditure performance targets and departments (units) Expenditure performance targets for review. The performance targets have been assigned the right to audit the budget department of the lateral distribution of the project, the Ministry of Finance can be re-audited as required.
Article 22 The main contents of the audit performance objectives:
(A) the integrity of the audit. Content performance targets are complete, performance objectives are clear, clear.
(B) the relevance of the audit. Departmental functions and setting performance objectives, career development planning is relevant, whether to declare the performance objectives set performance indicators associated with whether or not refined performance indicators, quantified.
(C) the appropriateness of the audit. Match between fund size and performance goals in a given size of funds, whether high or low performance targets; or to complete the set performance targets, fund size is too large or too small.
(D) feasibility review. Performance objectives are after full argument and reasonable estimates; whether practical measures taken, and to ensure that performance goals to fruition. Considering the cost-effectiveness, whether it is necessary to arrange financial resources.
Article 23 of the general project, the Ministry of Finance or the central department in conjunction department budget management process for review, audit opinion.
High degree of social concern, has an important impact on the economic and social development, relations major livelihood areas of expertise or complicated key projects, the Ministry of Finance or the central departments may need to be entrusted to a third party, organize the relevant departments, experts and scholars, research centers the intermediaries, representatives of the public to participate in the audit, audit opinion.
Article 24 Examination of project expenditure performance targets, the use of "project expenditure performance targets audit table" (see Appendix 3). Among them, the general project, qualitative review of the way; key projects, qualitative and quantitative audit auditing combination.
Departments (units) review the overall expenditure performance goals, reference tools to review project expenditure performance objectives, audit opinion.
Article 25 The project expenditure performance targets audit results into "excellent", "good", "medium" and "poor" four levels, an important factor as the reference project budget arrangements.
Audit results as "excellent", directly into arrangements for the next budget process; audit results as "good", with the relevant departments or units negotiate directly after improving its performance goals, the next step budgetary arrangements processes; review the result is "medium", by the relevant departments or units to revise and improve its performance targets, again according to the procedure of audits; the audit results as "poor" shall enter arrangements for the next budget process.
Article 26 review process performance objectives are as follows:
(A) central departments and their subordinate units review. The central departments and their subordinate units of the performance targets submitted by subordinate units to review, audit opinion and feedback to the subordinate units. Subordinate units according to the audit opinion on the relevant performance targets revised and improved, re-submit the parent unit audit, after the adoption of the program submitted by the Ministry of Finance.
(Ii) the Ministry of Finance for review. Treasury departments of the central performance targets submitted for review, audit opinion and feedback to the central departments. According to the Central Department of Finance review comments on the related performance targets revised and improved, re-submitted to the Ministry of Finance for review. Ministry of Finance budgetary arrangements opinions based on performance objectives review, the central authorities issued together with the budget.
Chapter IV approved performance targets, adjustment and application
Article 27 in accordance with the principle of "who approved the budget, who approved the target," the Ministry of Finance and the central departments in departmental budgets approved early or adjust your budget, be approved performance targets. In principle, the central departments overall expenditure performance objectives included in the scope of performance evaluation of project expenditure performance goals and a project performance targets approved by the Ministry of Finance; central departments subordinate units overall expenditure performance goals and two project performance targets by the central department or subordinate units by budget management levels approved.
Article 28 performance targets to determine the general will not be adjusted. Implementation of the budget for special reasons do need adjustments shall be submitted for approval in accordance with regulatory requirements and performance targets budget adjustment process.
Article 29 central departments and their subordinate units shall be in accordance with organizational performance targets approved budget implementation and to carry out performance monitoring based on performance target setting, performance self-assessment and performance evaluation.
(A) performance monitoring. Implementation of the budget, the central departments and their subordinate units to deal with the health and performance of funds is expected to achieve the target level to carry out performance monitoring, to detect and correct performance problems in the operation, to secure the performance goals to fruition.
(B) Performance of self-assessment. After the end of the budget implementation, funds control unit should be carried out to determine performance targets performance self-assessment, respectively, fill out the "project expenditure performance self-evaluation form" (see Annex 4) and "departments (units) overall expenditure performance self-evaluation form" (detail see Annex 5), to form the corresponding self-assessment results, as a department (unit) pre-composition and content of the accounts after the annual budget request, an important basis of arrangements.
(C) performance evaluation. Ministry of Finance or the central departments have selected for some key projects or departments (units), unit performance in the use of funds on the basis of self-assessment, carry out the project expenditure or department (unit) overall expenditure performance evaluation, and part of major projects or funds to carry out mid-term fiscal policy performance evaluation pilot, the formation of the corresponding evaluation results.
Article 30 The central departments in accordance with relevant laws and regulations, along with the related performance targets departmental budgets will gradually be made public.
Chapter V Supplementary Provisions
Article 31 sectors according to this approach, combined with the actual development of sector-specific performance objectives and management measures Implementing Rules, the Ministry of Finance for the record.
Article 32 on the previous central government budget performance management by objectives and provisions of these Measures inconsistent application of this approach.
Article 33 These Measures shall be interpreted by the Ministry of Finance.
Article 34 These Measures shall be the date of issuance.

Annex 1-1: project expenditure performance targets return (generation table)
Annex 1-2: project expenditure performance targets return Description
Annex 2-1: departments (units) Expenditure for the return performance objectives
Annex 2-2: departments (units) Expenditure performance objectives returns reporting instructions
Annex 3-1: Checklist for project expenditure performance goals (general items)
Annex 3-2: Checklist for project expenditure performance targets (Key Project)
Annex 3-3: Checklist for project expenditure performance targets instructions furnished
Annex 4: project expenditure performance self-assessment form
Annex 5: departments (units) overall expenditure performance self-assessment form
Annex 6: The central government budget performance management goals flowchart