Research On Performance Budgeting Legislation

Performance budgeting is a way of budget which developed with western publicmanagement reform, after a period of turmoil development, now it has been adopted by manycountries. The characteristic of performance budgeting is performance information will beconsidered in the budget process, add science element in the traditional budget process, ourcountry should be introduced into the performance budgeting system, give full play theimportant role of the performance information in the decision making process of the budget.Performance budgeting has no unified mode at present, the performance budgetingsystems are different in different countries. When we establish our performance budgetingsystem, we should consider China’s national conditions well: on one hand, we should play thecontrol function of performance information in all phases of budget, especially to play theimportant role of performance information in the decision making process in the budget; onthe other hand, we should also adhere to the political game mode now in budget arrangement,make them to be an organic combination in the budget decision-making process, and establishthe scientific and efficient performance budgeting system which suitable for China’s nationalconditions.Performance budgeting needs legal guarantee, we should amend the “Budget Act” assoon as possible, defined execute performance budgeting system in our country clearly, toprovide legal basis for the performance budgeting. establish the corresponding basic lawsystem of the performance budget in the “Budget Act”, make the corresponding modificationin the budget each link: budget making, budget review and approval, budget implementation,budget final accounts, budget supervision, budget legal liability; and establish theperformance budget public system in the “Budget Act”.China’s ministry of finance should also issue the “Performance BudgetingImplementation Act”, build the detailed rules of the performance budgeting legal system, andpull performance budget reforms together with the “Budget Act”, security performance budgeting system operation stably. Performance evaluation system play a important role inthe performance budgeting system, be used in each link of the performance budgeting system,and is complex made by a series of detailed rules, so it should not be made in the “BudgetAct”, and should be built the detailed rules in the “Performance Budgeting ImplementationAct”.