Government Performance Budgeting Reform Research

Government budgets are the annual allocation of government resources, embodies the range and direction of the government, is the material guarantee of administrative functions and the development of the cause, and affect the economic and social life. Therefore,"fiscal efficiency" became one of the important research topic in theory, is also one of the aspects of attention by governments around the world widely. In the late1990s, our country reformed the budget management system by departmental budgets, budget control, government procurement, and with these the management level has been improved. But with the continuous deepening of the reform of budget, also appeared some deep-seated problems:such as weak financial allocation is not unified, the budget as a whole and disclose their scope, budget, incomplete and so on, these problems not only restrict the sustainable and healthy development of the reform of government department budget, also harm the public in the public interest. Based on the related theories of domestic and foreign, through the introduction the popularity of performance budgeting, the goals of the budgeting, the compilation of the budgeting, and the implementation of the budgeting, this paper analysis the present situation of our government performance budgeting. Second, with A city X sector reform practice of performance budget for the specific case, this paper use the method of case studies department budget management reform of X sector, and summarizes the X department performance budget reform achievements and the existing main problems. Finally, from the budget preparation, budget approval, budget execution, budget supervision, budget assessment and guiding ideology for the perfection of performance budget in China put forward the policy suggestions.