| Enhancing the government achievements has always been the pursuit of one goal which the government manages. Especially in local government performance, for the present stage of our country government management has the significant practical significance. In this paper the performance of local government budget is a results oriented budget management mode, is related to the allocation of funds, management, use, evaluation, and the operation of the government behavior, normative official ideology and other aspects of the system engineering. In China more and more local government begins to use the government performance budgeting management this set of tools, improve the quality of public service and the quantity of public products, promote the improvement of the government. However, we found in actual performance budget work, there are many problems, especially the lack of uniform performance budget management theory. Some scholars think should take the scientific outlook on development as the theoretical basis, others think it should be3E theory, as well as that of public budget decision-making process theory, public budgeting theory and public choice theory. In the reference and integration of enterprise management, economics, public management, administration and other disciplines of knowledge based on the system, research methods, the method of literature research, comparison research method, linking theory with practice research methods, as far as possible to fully understand and analysis of China’s Government Performance Budgeting on the history and current situation, draw lessons from the west the successful experience of the countries, combined with Shanghai Pudong New Area pilot reform case, we found can be integrated to3E theory, public agency theory and new public management theory as the theoretical basis, try to improve our government performance budgeting research, ultimately improving our government performance objective. |
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