Li Mingming
(Qingdao West Coast New Area Natural Resources Bureau, Shandong Qingdao 266400)
Abstract: With the continuous progress of society and the rapid development of the economy, financial management in public institutions faces increasing challenges. The advanced concept and methodology of budget performance management are of great significance in enhancing the efficiency and effectiveness of financial management in public institutions. This paper first explores the importance of budget performance management in the financial management of public institutions, then analyzes the existing problems, including insufficient scientificity and guidance in performance goal setting, lack of dynamic and collaborative control in budget execution, and weak integrity and binding force in the performance evaluation system. Finally, targeted suggestions are proposed, including establishing a strategy-oriented performance goal generation mechanism, improving budget execution monitoring mechanisms, and refining the performance evaluation system, aiming to provide references for optimizing financial management in public institutions.
Keywords: budget performance management; public institutions; financial management
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