New Performance Budgeting In America And Its Revelation To Our Country

Along with the foundation of Market Economy system and practice of budget framework reform in our country, the means of public payout budget which has been adopted to conform to the Market Economy and innovating as well as perfecting our public payout budget system have obtained common agreement, Relative to public income budget, the public payout budget takes responsibility for distribution of the gross income of a state. In order to work out public payout budget, What budget means should be adopted has being become the hotspot of academic circles and finance practicality department in recent years. There is much more malpractice in the traditional budget means adopted in our country at the present time which results in budget's weak restrict, rigidly increases finance payout, exists the inconsequence of payout structure for a long time, doesn't conform to the request of Market Economy, doesn't renovate the public payout budget means and isn't seasoned with the rapid development of Market Economy in socialism. NPB has aroused much more attention in the world gradually because of its success in America, what's more, it is great significant for our country to perfect the public payout budget framework.The text not only analyses connotation, character and excellence of NPB, but also expatiates upon America's NPB reform compactly and systemically, including its background, content and the appraisement about it. Consequently, it discusses the revelation for our country based on the matter-of-fact of our country.This article can be dispirited in three parts:Firstly, NPB's character: introduces its connotation briefly, analyses its character and excellence compared with tradition budget, which becomes the theoretic base of the composition.secondly, The main content of America NPB reform: for one thing, the author analyses the background of America NPB reform in this part, which points out that the xpandedness of budget deficit and cause of budget crisis send the America government into budget reform: adopting balanceable budget policy; controlling budget total amount and putting up performance evaluation; carrying out NPB. Foranother, the author introduces the content of NPB from the following aspects: strategic plan; performance evaluation and performance compact.Thirdly, Revelation of America NPB reform for our country: In the first place, works out multi-years budget and controls the amount of finance payout; in the next place, puts the public purse collect payment in practice, improves the efficiency of capital use and resource collocation; in the last place, perfects "Devotion Budget" and lays a good foundation for the realization of "Outcome Budget".The author educes the conclusion of this article for the former research: imperativeness to perfect and innovate the public payout budget framework in our country under the situation and the decidable effect of public payout budget on a state's financial economy performance, which firstly decides the structure of financial payout and efficiency of financial use, as well as the satisfaction degree of need of every kinds; Secondly, the distribution of payout budget restricts market collocation and the total resource collocation of a community.