Research On Chinese Performance Budget Reform

Performance budget is a prevalent budget model in developed countries, and a lot of developing countries are positively pushing the reform of performance budget. With our local governments'unceasing attempts on the reform of this budget model, our national government has put forward with a formal agenda of performance budget reform; as a result, performance budget becomes an inevitable goal of our country's budget reform. Under this background, the writer first points out the certain and practical significance, and then, analyzes and introduces the fundamental theory and foreign countries'experience of performance budget. After serious checking the status and issues of our reform of performance budget, the writer gives some primary suggestions. Concretely speaking, this article includes five chapters. Chapter one is"the inevitable orient of our country's budget reform is performance budget". In this chapter, the writer demonstrates the inevitableness and significance of performance budget reform from the perspective of historical development of Chinese budget, pressure and low efficiency of public expenditure. Chapter two is"theoretical analysis of performance budget". In this chapter, the writer reviews and discusses the fundamental theory of performance budget, such as definition, basic principal and operational procedure. In the writer's opinion, performance budget is a budgetary preparation system, in which, the input of budgetary resource depends on government's effect. Chapter three is"foreign experiences on the reform of performance budget". In this chapter, the writer summarizes the foreign experiences of performance budget, such as legal guarantee, managers'self-determination, the sense of responsibility of departments'charges, performance evaluation system, performance report institution, and accrual basis, in order to be learned by our country. Chapter four is"issues and difficulties of our performance budget reform". In this chapter, the writer first divide the history of our performance budget reform into three stages, and then points out all kinds of problems and challenges that be faced by our performance budget reform. At last, the writer concludes the reasons of these problems and challenges. Chapter five is"basic opinions and policy advice on pushing performance budget reform". In this chapter, the writer put forward with three-stage tactic. According to this tactic, the writer gives some concrete policy advice and concomitant measures.