Research On The Use Of Non-routine Budget Performance Information From The Perspective Of Evidence

The use of performance evaluation results determines the actual effectiveness of performance management.Budget performance management is the process of generating and using budget performance information(PI),and the use of budget performance information is the core issue.The use of budget performance information faces various difficulties that restrict the actual effectiveness of budget performance management.Given the inherent limitations of budget performance target management and the constraints of external environment,it is quite different to promote the use of budget performance information by optimizing the budget performance target management system.Therefore,are there any other tools and mechanism that can be used as supplement for budget performance management?The research on the government performance management in China has entered a bottleneck period,and relevant theoretical research needs innovation.This research breaks through the routine perspective and takes a different approach.This study uses an interdisciplinary research perspective,based on comparative analysis between evidence-based management and performance management,evidence and performance information,drawing on the evidence-based philosophy and the technical methods of evidence's generation,evaluation and use,to derive the concept of non-routine performance information.Research-based performance information and experience-based performance information have sufficient theoretical and practical foundations.This paper constructs an evidence-based management mechanism which is suitable for the use of non-routine budget performance information,and then describes the process and methods of generating,evaluating and using non-routine budget performance information in the budget management process,and also summarizes the role that research-based performance information and experience-based performance information can play to make up for the shortcomings of budget performance target management.It is not unblocked to use the research-based performance information and experience-based performance information.Given the higher level of research-based performance information and its lowest usage rate,how to promote the use of research-based performance information is the most urgent research mission.The influential factors of universality and the inherent characteristics of research-based performance information have universal impact on all potential users.Therefore,the reasons for the differences in the use of research-based performance information by different civil servants are mainly related to the users themselves.This article uses hierarchical linear model to study the main factors affecting the government's use of research-based performance information,and finds that clarifying the organization's mission and goals,cultivating innovative organizational culture,seeking leadership support,improving the public service motivation of organizational members,encouraging the spirit of innovation,and exerting external pressure on government agencies can help the government strengthen the use of research-based performance information.Finally,this paper analyzes the path of putting non-routine budget performance information into practice.The first step is to create necessary conditions for the implementation of the evidence-based management:the necessary institutions and professional staffs;the system design and legal norms for evidence-based management;select some regions to implement pilot project of evidence-based management.However,the evidence-based management mechanism is the necessary but not sufficient condition for non-routine performance information to be put into practice.So it is necessary to propose measures to overcome the constraints faced by research-based performance information and experience-based performance information respectively.