Research On The Reform Of Performance Budgeting Based On Departmental Budget Performance Evaluation

The reform of budgeting management system that began in 2000 years come from audit office and Standing Committee of the National People's Congress's position, that is"one budget in each department, the thin budgeting establishment, giving a written replying to budget promptly". The promotion in the efficiency of budget establishment and Implementation in the enhancement of budget control should be guaranteed. Our country budget reform achieves remarkable success in the past several year, Through deepening the reform of"income and payment separately", making department budget, thinning budgeting establishment, formulating central charge-and-pay system of state treasury, adopting government procurement, The budgeting control is enhanced extremely, the level of management got the enhancement also. Some research results indicated, the outlet of budget reform is that the Performance Budgeting pattern should be introduced.Took the new public management system production as the time background, the Performance Budgeting pattern was utilized in western nations. Our country had been paying attention to PB since from 2002, and sought the method of implementing PB. Looked from our country's practices these years that, in the budgeting management, the reform aspect, is making forward to PB gradually. So far, the course of transition to PB direction in our country, probably may divided for three stages that is cuts into, transits and breaks through, namely established investment appraising system; the reform of the fiscal expenditure performance appraisal; "Central Department Budget Performance Examination Means" was issued and tried out.The implementation of PB is being in the theory preparation and the investigation and study the feasibility of it in our country, but also has not formed the true PB. Here also has two aspects questions, first, PB certainly is not perfect itself, its flaws cause its implementation facing with to challenge in common, for example, the comparison of performance is not certainly easy between the government various departments, in domestic, the reform also will face the unique bottleneck, if the mechanism of right Intervention is not to be perfect. Next, PB is the work comprehensive extremely, PB is not finance department's budget merely, but is the entire government department's budget, its premises are government's modernization, achievements, the government must do the work in the foundation that may measures, This set the quite high request to the government department administration ability. In brief, our country still did not have each condition for carrying out PB comprehensively. The urgent matter was is consolidating, absorbing the achievements of three budgeting reforms and continuing to deepen the reforms, in order to strengthen the budgeting control; At the same time, Performance Evaluation should be taken as the breach, paying more attention to performance aspect management in budget process, and changing from "the control orientation" budgeting pattern to "the performance orientation" budgeting pattern gradually. Research on"Reform of Performance Budgeting Based on Departmental Budget Performance Evaluation"has theoretical and practical significance and academic value, because it has became the focus of modern public budget management reform, and has deeply reflected the direction of the reform of budget expenditure management of our country.