China's Government Budget Feedback Mechanism For Deletion And Budget Performance Assessment Study

The subject of budget performance evaluation is the hot issue of the modern public budget management reform, which also represents the inevitable road to the reform, so therefore the subject has its realistic significance and academic value. This article will start from theoretic researches, experiences, pertinences researches, and practical studies to look deep inside on the basis of the studies both from home and abroad. Among the four aspects, the practical studies are the essential part of the article, which emphasizes to adapt the need of China's budget output management reform, to establish the operational procedure and system of budget performance evaluation, and to study the problems of the application of budget performance evaluation in the way of reform. Moreover, this article will base on the theories of the service-oriented government, budget, budget control, new public administration, and performance evaluation, and combine the actual needs of China's financial management to analyze the pressure of working on the budget performance evaluation, draw on western countries'budget management reform experiences, and completely and systematically expound the overall thoughts of introducing the performance evaluation in budget management. In other words, the thoughts include the establishment the evaluation index of previous, intermediate, subsequence, and seceding performance evaluation, research further on the implementation and the solutions to some system problems, propose the ideas of legislation secure from legislatives, evaluation sections to carry out the overall budget performance evaluation system, in order to introduce the competitive mechanism, improve the public product and service qualities and efficiencies, and to strengthen the power to successfully accomplish the whole system.The whole article consists five chapters. The first chapter is the introduction of the article, pointing out the problem and indicating the fundamental cause of low efficiency lies in the imperfect of budget feedback mechanism and the important significance of introducing performance evaluation in the budget output; the second chapter provides the theoretic basis for the establishment of budget performance evaluation mechanism; the third chapter researches on the pertinence of government budget feedback mechanism and performance evaluation; the fourth chapter discusses some major countries'government budget patterns; the fifth chapter systematically expounds the introduction of the thought of budget performance evaluation, feedback index of previous, intermediate, subsequence, and seceding performance evaluation, analyzing its features and objectives. It creates the work procedure of budget performance evaluation, designs the scientific index, and points out the related supporting reforms of the implementation of the mechanism. The last part is the conclusion of the article, which re-emphasizes the major viewpoints and innovative points, and outlooks the direction for the researches in future.