The Legalization Of Our Local Performance Budgeting Study

Performance budgeting system rise in the Western countries, which exerted a profound function and impact on the government budget reform all over the world. Performance Budgeting since is one budget method of graveness change, also is one revolution of principle in the whole government management, being the tools of the government budget management realm the use has been gradually success.In resent years, China's Ministry of Finance has formulated a series of rules and regulations to implement Performance Budgeting, and carried out subject budget of results evaluation. Through the local lawmaking, many parts of the country combine the selfish condition to establish regulation by the government, and explore budget performance evaluation. Although, in our country budget performance evaluation started later, the establishment of science, integrated, modern Performance Budgeting system is still a long way off, but some regions which are go-ahead have already faced the objectivity of Performance Budgeting legalization construction.It is the necessary means and development trend to propel Performance budgeting on the basis of law in parts of China. Keeping in view the developed countries and developing country in world, it is the common method and development trend to Performance Budgeting by means of legalization and systemization on the government budget performance evaluation which give instruction, norm, direct and guarantee to the government budget performance evaluation in legislation.To this, some regions of our country should learn the priority principle of legislation about Performance budgeting in foreign countries, investigate in the current political climate, to set up gradually local law system of the Performance Budgeting. By realizing Performance Budgeting to regulate whole norm with lawmaking means, which will clearly explicit locations and powers of the local people's congress, local government, expert etc. in the Performance Budgeting system, improve the authority and the norm of the government Performance Budgeting reform, guarantee the local people's congress in the function within directing of the Performance Budgeting exertive, promote the local government to implement Performance Budgeting management according to law, push Performance Budgeting reform having a order and sound development, also propel Performance Budgeting reforms healthily and orderingly.