The Research Of China's Performance Budgeting System

The government needs to pass a budget to grasp state public resources distribution to processes. As the social development, the management of government related notion is grow and change constantly. There into, the reform of the budget become the focus of the countries.While the performance budgeting become a important proposition in the progress of Budgeting Reform.The performance budgeting is to point by the government department staffing plan according to function and resources firstly. To measure the bear fruit and performance through the quantity of the index. Make performance goals, prepare performance budgeting, established The Indexes System and make the financial fund change from input to pay attention to spending.Performance budgeting is a kind of innovate in budget methodology. It is base the government budget on measurable performance. Playing with the allocation of budget ting resources associated with the government performance. Lay stress on the result, responsibility and efficiency, improve the effectiveness of fiscal expenditure. After The 1990's, inheriting the experience previously, implementation of the existing performance budgeting system.For representatives to the united states, Britain and the other countries which are representative of the OECD.The budget reform in china is beginning with the evaluation to financial expenditure. We established the system in 1998, we are going to investment financial evaluation system.Began to make afterward investment project evaluation.However performance budget related ideas introduced to china until 2002. Set up special organizations evaluation performance in Guangdong^ Shanghai.Starting projects search in some spending. After that,Our government put forward the reform in " Central committee of communist party of China concerning the improvement of the socialist market economic system some issues of the decision" to put forward deepen the perform of the budget planning system definitely, to make execution mechanism perfectly,to enhance the supervision of audit,to establish performance requirement of the evaluation system.From 2006, central division start to《Budgeting Guide》proposed through the performance evaluation.Explore scientific performance evaluation system of the budget.All this measures our country start to laid the foundation of performance budget reform.However, compare with the performance of the OECD countries budget,our performance budgeting has very big difference in theory research and practice.The most of prominent question is how to scientific establishment of the performance evaluation.The evaluation index system is multifarious,so construct a scientific will spend big time in the evaluation system.Second,the evaluation results apply more difficult,many financial hard to special investigation of expenditure to bring social or ecological. So that the evaluation results and budget arrangement is so difficult hook. Then, department accounting system needs to be improved to further implementation of accrual accounting system, could be emergence of plan in use.The article is divided in six part to study our country performance budgeting system,the first parts introduces what is the performance budgeting, and the performance characteristics of the budget, the mode and the concept of the system.Based on this,to analyse the performance budgeting system respectively in the performance budgeting system. The analyzed between performance budget implementation and evaluation system. Form the concrete research between the perspective theory system of the designate, and through experience introduce of the budget to the other countries in the second, third, and fourth. In the paper the fifth, points out our country performance budgeting deficiency presently. At last, though on the above content research, put forward some suggestion concerning budget in the construction of country's performance in the paper of the six.