Study On Government Performance Budget Reforms

With the deep development of globalization and market, the function of government in the various countries has changed. It changed from the classical night watchman to public products continue to increase government. This change is ultimately reflected in the budget and budget adjustment. Performance budgeting as a budget model is universal in the world today. Budget mode in many developed countries has been gradually improving and developing countries are actively promoting the reform of the budget system. Our country also put performance budget into public sector management and gradually extended and applied it. Performance budgeting reform will become the inevitable choice of our budget system reform and objectives.The starting point of this paper is the existing problems in our country’s budget system and then it introduces the necessity and feasibility of the reform of the performance budget. Then it analyses the practice experience of performance budget in developed countries and the existing problems in the performance budget process in China. At the end of this paper, it proposed the countermeasure of implementing performance budgeting reform in china. Specifically, the first chapter:"the concept and the development of performance budget" this chapter mainly discusses the definition and the characteristics of performance budget and introduces the background and historical evolution of performance budget. The second chapter:"the problems of traditional budget management and the necessity and feasibility of the reform in China" this chapter first discusses the budget management problems, such as the problems in budgeting, budget implementation and performance evaluation and then emphasizes the necessity performance budget reform from the perspective of these problems. The third chapter" the performance budgeting experience of the United States and Australia" this chapter mainly introduces the basic mode of performance budgeting and the methods of performance evaluation and abstracts the enlightenment of performance budget in United States and Australia such as the government support, legal protection, system construction, environmental construction, the construction and operation of system management autonomy and management the team. The fourth chapter:"the inquiry of government performance budgeting in china" this chapter first introduce the exploration experiences in the Pudong New Area, Nanhai District of Foshan City and Tianjin Economic and Technological Development Zone and extracts some successful experience from these three local government such as the theoretical support, system security, support place, the support of the leadership, supervision mode. In addition to that, this chapter also introduces the problems of performance budgeting reform in China, such as without the concept of performance evaluation, financial evaluation index is complex, the single type of complex evaluation. The fifth chapter:"the reform countermeasures of performance budgeting " this chapter mainly puts forward the environmental conditions of government performance budgeting reform in China. Then this chapter combined the successful experience from abroad with the problems in the process of implementing performance budgeting to put forward specific reform measures.