Study On Performance Budgeting Systems

Performance budgeting as a hot topic in recent years, the theory circle and government attention, is an important task to promote the reform of China’s financial system, system. Under the condition of modern market, the public finance to the limited resources for maximum efficiency, is the core problem to improve the financial management.This performance budgeting system as the research subject, using public choice theory, the principal-agent theory, the new public management theory, transaction cost theory, using qualitative and quantitative method, combining the theory and reality and combined with the special background of China’s political and economic analysis of performance budget problems.First of all, starting from the basic concept of the introduction of performance budget, and then introduces the related to performance budgeting theory, in-depth analysis of the relationship between the theory and performance of the budget, the public choice theory, the principal-agent theory, the new public management theory, transaction cost theory is applied to the analysis of budget performance management, clearly defines the characteristics of performance budget:goal orientation, devolution, responsible for the result, in the reform of the grasp of these is the key to success.Secondly, this paper study the performance budget reform experience of western countries, the United States and Britain were selected from the development of performance budgeting focus, in-depth analysis of performance budget achievements have been made in the United States of America and Britain, and then analyzes the performance budget to achieve success in the western developed countries, find out the performance budget reform in China can learn from and the direction of development.Then, according to the current situation of domestic budget performance management performance management, analysis of the existing problems in China, and the selection of low rent housing project XZ as a case study, in-depth analysis for this project performance management, performance management, establish clear from the subject of performance evaluation results of performance evaluation system, the application of performance management process, the basic idea of low rent housing project performance management establishment.Finally, this paper will focus on research performance budget management reform of our country. The performance of our budget for the problem before, and proposes solutions to the problems, proposed the establishment of a sound legal system, performance management plan accrual accounting system, strengthen budget management and transparency, establish simple, detailed performance rating system, as a response to the performance budget reform of our basic.