Reform Of Government Performance Budgeting

Since 2000, the reform of budgeting management system achieves remarkable. Through the reform of department budget, central charge-and-pay system of state treasury and government purchasement.The budgeting control is enhanced extremely, the level of management got the enhancement also. As for practice the past few years, our country is proceeding orderly to performance budget pattern on the budget administration reformation.However, 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. The reasons as follows: First, PB certainly is not perfect, its flows have increased the degree of difficulty putting it into practice, the country who puts performance budget into practice are all confronted with some common challenges; Second, as far as our national condition be concerned, putting performance budget into practice will be confronted with properly bottleneck restriction; The third, PB is the work comprehensive extremely, The reform of PB is not the matter of finance department merely, but is the matter of entire government department. 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 mater 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. The Research of "Reform of Government Performance Budgeting " has theoretical and practical significance and academic value, because it has became the focus of modem public budget management reform, and has deeply reflected the direction of the reform of budget expenditure management of our country.