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In order to meet the actual needs of the perfect stage of the socialist market economic system, the Chinese government selects the financial management system reform as a breakthrough, and actively and steadily promotes the transformation of government functions. Its policy intention is to gradually promote the reform of the government administrative management system through scientific management system reform. The relationship between the government and the market and its position and role in the allocation of social resources will eventually build a government administrative mechanism that meets the needs of the socialist market economy. According to China's centralized monolithic state management framework, according to the division of government inter-governmental power and financial responsibility and fiscal expenditure responsibility, according to the principle of administrative contracting and territorial management, local governments assume the functions of government resource allocation and economic development, and actually assume most of the government. The supply function of public goods and public services, under the constraints of multiple systems, local governments face more severe government management crisis, financial crisis and trust crisis. From the perspective of management form, modeled on the fiscal expenditure management model of western countries, the administrative department of public institutions has initially established a public financial management framework, and gradually got rid of the fiscal expenditure management model of “re-investment, light output, low performance” of the planned economy, and fiscal expenditure performance. Management has made breakthroughs in technology, and financial expenditure efficiency, compliance and effectiveness have made great progress. From the perspective of management objectives, the status and role of China's government and market in social resource allocation still need to be adjusted. Local governments are large and growing rapidly. The basic contradiction that the financial expenditure is difficult to meet the needs of the public basic products and public services has not been effectively solved. How to promote the performance management of the financial expenditures of the administrative departments of the public institutions from the institutional level is a management problem that local governments need to study in depth and urgently need to be solved.

Research on Performance Management of Administrative Departments in Public Institutions