China's Implementation Of New Performance-based Budgeting System Study

Since China began to implement a reform of the budget system in 1999,academics and practitioners have engaged in a great deal of view aboutreform of the budget system issues. In the early days, they focused onthe reform of departmental budgets and then on the zero-based budget,budget supervision and budget audit, all of which laid the theoreticalfoundation for the smoothly implementation of reforms. The last coupleof years, more and more people focus on the New Performance-based Budgetingsystem. A lot of research has been done on the origin, functions,advantages, development and international comparison of NewPerformance-based Budgeting. Referring to the previous researchachievement, in my paper I will analyze the character of the newperformance-based budgeting and the actual situation of it, pay the mostattention to the system basis and reality basis of such new system whichhave been studied hardly. What' s the preparation for the new system weshould make is also one of my main research aspects. I think my researchwill enrich the study of the new system and the basis for further studyof system reforming.