Research On The Reform Of China's Budget Performance Management

China's economy achieved rapid development since opening up, along with economic development, the disadvantages of our Country's financial capital operation system is more and more serious, low transparency on financial expenditure, lack of effective monitoring about funds use, low efficiency of funds use, Huge gap on financial capital, etc. In order to better planning our Country's financial capital expenditure arrangement, our Country has implemented department budget reform, centralized treasury receipt and payment system, government procurement reform, two lines of income and expenses and reform on classification of governmental revenue and expenditures, and set up financial capital management system of input control type since the 1990s. However, with the increasing amount of available funds of government, rapid development of economy, there is more doubt of the social public on the efficiency of governmental specific administrative act. With the show up of jerry-built project, vanity project, face project along with change of administration officials, contradictions of government financial revenues and expenditures aggregates, the reality of the financial revenue growth rate is much less than the speed of growth in the financial expenditure explains that our Country only pay attention to the input, no attention to the output, financial capital management pattern of only paying attention to the process of output, does not pay attention to the results can no longer adapt to the need of the situation of our Country, we must go to explore new financial capital management pattern. In addition, in the trend of the integration of worldwide economy uniformity, governments are facing huge fiscal deficits pressure and credit deficit pressure. Western Countries, in current events forced, carried out budget performance management reform to the performance evaluation as the core, and during the past a few years of exploration, obtained some achievements and set up a set of more mature management systems suitable for them. Just under the pressure from the realistic environment and the guidance of western Countries'mature performance reform experience, China also began to carry out the research of budget performance management.Performance management reform covers many aspects. It requires that the government should introduce the competitive mechanism of the private sector into the public service and products supply system, make efficient use of funds, and pay attention to the output and result of capital, meanwhile pay a close attention to fund use produced social benefits and long-term or recessive's economic interests. These agree with the administrative program such as China's management authorities' advocation of "sustainable development", managing economic activities with scientific and developmental eyes, changing from economic growth to economic development, meanwhile the implementation of performance reform can accelerate China's fiscal expenditure to be more scientific and fine, improve transparency of fiscal fund use and fiscal expenditure, enhance the government credit, and optimize the allocation of social resources and financial expenditure structure.This paper on the basis of performance management framework the scholars and experts focus on such as implementing environment, evaluation content and evaluation index of performance evaluation, combines the achievement and deficiencies that China's 12 provinces and cities obtained during the performance management reform in recent years, learning from the western Counties'successful reform experience, firstly detailed discusses the connotation of China's performance budget management system, and then summarizes achievements obtained and existing disadvantages discovered during pilot reform of local governments in China these years, to lay a foundation for this paper's core that to explore effective measures for performance management reform, again, detailed discusses three western Countries which reform earlier and much more representative such as the United States, Britain and Austria, that their reform background, specific content of the reform and formed system during budget performance management reform, and summarizes the common features and differences of the three Countries'reform, convenient for Chinese scholars to crosswise comparison when mirroring their reform experience, to use their program selectively. Finally, this paper puts forwards its own suggestions that we should take measures from which aspects and to take what measures in Chinese performance management reform follow-up work. This also is the biggest difference to differentiate from former research.