A Study Of The Legalization Of Government Budget Performance Management

Budget is the cornerstone of finance and has important reference value for determining government functions and policies,as well as the power and responsibility of various departments.It runs through the entire administrative process of the government and is an important support tool for national governance.The legalization of government budget performance management is closely related to the modernization of the national governance system and governance capacity,and is an important measure to improve the budget management system and transform government functions.Since the 1990 s,under the influence of Western countries,the Chinese government has paid attention to the content of "performance budgeting" and started researching and exploring the implementation of budget performance management by the government from both theoretical and practical perspectives.Since the 19 th National Congress of the Communist Party of China in October 2017 proposed the establishment of a comprehensive,standardized,scientific,and binding budget system,and the comprehensive implementation of performance management,China’s budget performance management has risen to the level of top-level design,attracting high attention from the academic community at the theoretical level.Domestic scholars have conducted in-depth thinking on issues such as "What is budget performance management?" "Why is budget performance management necessary?" "How to carry out budget performance management?" "What role does legalization play in budget performance management?".This has opened the exploration path of legalizing localized budget performance management based on China’s actual situation.However,as a comprehensive and professional practical activity,the legalization of government budget performance management emphasizes the adjustment of government governance concepts,and generally has high requirements for legislation,law enforcement,judiciary,and compliance in government budget performance management.In addition,due to the late start,insufficient experience,and inadequate external environment of the legal system in the practice of government budget performance management in China,there are some problems that need to be explored,analyzed,and solved in the current legalization of government budget performance management.This article adopts research methods such as practical investigation,comparative analysis,and case analysis,using Xi Jinping Thought on the Rule of Law,transaction cost theory,new public management theory,principal-agent theory,institutional supply and demand theory,and government performance management theory to effectively regulate the problems that arise in the legalization process of government budget performance management.Combining the analysis and comparison of the legalization of government budget performance in the United Kingdom,the United States,and Japan,it provides policy inspiration for China to accelerate the improvement of the modern budget system and comprehensively implement the legalization of budget performance management.The specific content of the paper is carried out according to the following ideas:In the introduction,the background and significance of the topic,research methods and framework are clarified,and existing research results are summarized.Through literature review,it is found that foreign scholars have had a long history of research on the legalization of government budget performance management,and the theoretical results are relatively rich,guiding Western countries to effectively alleviate the crisis.Chinese scholars have focused more on project evaluation and performance budgeting research,while there are few documents systematically studying the path to legalization from a legal perspective,and few involve the verification of existing institutional results.Relevant research still needs to be strengthened.Then,this paper expounds the definition of concepts,the use of legal principles and relevant theoretical basis,focuses on the introduction of Xi Jinping Thought on the Rule of Law,transaction cost theory,new public management theory,principal-agent theory,institutional supply and demand theory and government performance management theory,explains the root causes of problems from three aspects,and forms a new governance system with "rule of law" as the solution channel,in order to discuss the reform direction and path selection of the government budget performance management by law from three aspects of restricting government behavior,adjusting the relationship between the government and the public and guiding action,which suits the actual situation of our country.In the practical investigation,it mainly summarizes the legalization process of budget performance management in China since the 1990 s.Focusing on the analysis and investigation of the current practice of legalization of government budget performance management,this paper summarizes the beneficial exploration in the process of legalization of government budget performance management in China into five aspects: paying attention to ideological guidance,doing a good job in pilot exploration,consolidating the institutional foundation,emphasizing information disclosure,and highlighting the purpose of budget performance management,and analyzes the problems existing in the legalization of government budget performance management from the three aspects of legislation,law enforcement,and supervision,as well as the reasons for these problems.To provide international reference for the research on the legalization of government budget performance management in China,this paper analyzes the practice of typical national governments.Based on a review of the legalization of government budget performance management in the United Kingdom,the United States,and Japan,this article focuses on summarizing the practical motivations,desirable experiences,and shortcomings of the three countries through comparison.Compared with the actual situation in China,this paper analyzes the convergence and gap between the legalization of government budget performance management in China and Western countries,providing useful reference for the reform and development of related fields in China.Finally,in view of the problems and deep-seated reasons existing in the legalization of government budget performance management in China,policy recommendations are proposed,including improving the legal system of modern government budget performance management,strengthening the implementation of laws and regulations on government budget performance management,and promoting four major monitoring and coordination mechanisms,providing policy inspiration for the promotion of the legalization of government budget performance management.