Study On The Reform Of Guang Dong Province Public Budget Preparation Mode Based On Performance

As the basic fiscal revenue and expenditure plan of the government, Public budget notonly can make the strict control of government revenue and expenditure, but alsobecome the most effective tool for the guidance and control of all governmentactivities. China have made great progress in the practice of exploring the publicbudget system reform work, but with the development of the national economy, publicbudget continues to expand the scale, showing some problems need to be improvedand perfected the budgeting process.Among them, the budget preparation as the starting point for expression andsafeguard the public interest in the process of budget is particularly important. Publicbudget preparation mode determines the distribution of capital rules and managementstyle, is the core content of the reform of public budget. In the long-term practice ofour budget preparation, the base budget mode focused only on the "distribution",ignored the "management", intensified the pressure of fiscal expenditure andstrengthen the financial cutting curing, and could not effectively achieve financialperformance. At present, the theory and practice of zero base budget and performancebudget preparation mode exploration effectively changed the allocation of publicfunds and management rules, but also encountered various difficulties, the result willbe unable to change the unscientific allocation method and the low inertial situation offunds benefit.In this paper, based on the analysis of the budget decision theory, performance theory,standardize the distribution of fiscal theory, agency theory, public choice theory，discuss the evolution of public budget mode, focuses on the research of Guang dongProvince to the performance management as the dominant mode of performancebudgeting reform, summary of public budgeting pattern extraction Guang dongcharacteristics of the contents of the system and process design of science,effectiveness.