A Research On Performance-based Budget Under The Perspective Of Service-oriented Government

The unique concept of service-oriented government was put forward by the scholars in China in the beginning of this century and emphasizes that the public governmental departments in practice observe the idea of“customers first”to meet the public demands which is the new governing mode to obtain the goal of realizing the public interests whose essence corresponds with“the New Public Management Movement”.Under the background of construction of A HARMONIOUS SOCIETY under the guidance of the theory of scientific development, the reform of PBB is vital to raise the management level and to construct service-orientated government. This paper on the basis of probing into the development of budget system studies on the coupling mechanism, analyzes the interactive relationship and the profound discussion of the existing problems of China’s budget reformIn addition, through the multidimensional view this paper discusses the essence of the service-orientated government, analyzed how to adapt to the constitutive service-oriented government under current multiple tasks and multi-goals how to form performance budgeting evaluation index system This paper argues that the performance budgeting fiscal fund allocation function regulates local government departments’behaviors and help to "for wealth administration" link control, thus forming a service-oriented government financial support system. Anyhow, under performance evaluation, fiscal fund use effectiveness evaluation help to maximize the effectiveness of fiscal funds. Through this channel of fund, the transforming of service-orientated government can be strengthened.