A Research On FEA Using In E-Government Performance Budgeting

Performance budgeting is a good way to solve the difficult problem of government budgeting supervision, and at present it has been widely used by the governments of many developed countries. But it is found in real investigation and study that compared with in other areas, the performance budgeting management in E-government is more complicated and difficult to implement because it is very professional and nontransparent. If there are not enough pointed framework and solutions, the performance budgeting management would just be formalistic. Through extensive literature investigation and research, it is founded that in the procedure of implementing the E-government performance budgeting management, different developed countries have established pointed instrument system to solve those above mentioned problems and have got a good result. The most mature and typical among them is FEA.This essay makes a deep research on the problems of E-government construction of China, then it proved that the introduction of FEA in E-government performance budgeting can effectively overcome the obstacle in the implementation of E-government performance budgeting management and guarantee the construction.Secondly, this essay gives a detailed analyses of FEA system and its application procedure in E-government performance budgeting. With China's government characters and the information environment, this essay deeply explore the three crucial problems after China introduce FEA, that is Performance Index Design, Business reference model improving and objective environment differences.Finally, according to the above mentioned three crucial problems, on the basis of actual investigation and research of E-government construction in Pudong new area and with relevant theories, this essay gives the solutions:1) With FEA Performance reference model and other international main E-government performance evaluation systems and combined with the actual investigation and research, an operable performance evaluation index system has been established and tested.