Performance Budgeting Theory And Practice Of Enlightenment To The Management Of Local Government Reform

The china' s government buget reform on public finance ,as the specific action of other reforms on the buget management, is going forth with performance and innovation, which is at present made a point of by the governments of the countries all over the world. Besides it has been put into practice more or less. At the same time, the theory on buget management is becoming more and more sensible and is taking a prosprous look before us as the practical development of the buget . However, the local government buget reform is developing slowly, which is still directed by the control over the input of the buget capital. In recent years, no matter the central government or the local government, or the financial ministries and the relevant bodies and scholors, they all do a lot of deep theoretical research on the innovation of the government budget performance appraisal system. So it is an urgent need to build a government budget performance appraisal system according to our natioal situation. Which should go with the analysis and use of the beneficial and useful experiences from those Eastern developed coutries. At present, the practical exploration systematic induction mainly lies in the performance appraise on the buget for outgoings from all ministries. Meanwhile, doing the theoretical research on the connection of the performance and buget reform and learning from other countries are concurrently going forward. In this paper, it takes the Wenzhou government budget performance appraisal system as example, starting from the backgroud of the implement of it, according to the four parts of budget performance appraisal examples at home and abroad, specific ways of enlightenment, analysis on the Wenzhou government budget performance appraisal system and relevant simple conclusions. A brief conclusion to this paper: that is, change is the source of motive power, legislative protection is the key to the protection of multi-participation is to strengthen the administrative capacity-building is important, the last innovative budgeting methods and the scientific process, the establishment of budget allocation and evaluation mechanisms of the sectoral strategies Planning a rolling budget system, while the establishment of performance evaluation results closely integrated with the budgeting mechanism of budget constraints.