Research Of Performance Evaluation Of The Effectiveness Of Wenling Participatory Budget’s Implementation Under The Construction Of Public Finance Objectives

Budget is the beginning of the government’s annual fiscal activities, formulatingall aspects of revenue and expenditure activity, its scope, influence, making thegovernment budget management has become the top priority of the financialmanagement system. The16th national party congress proposes that "improve thebudgetary decision-making and management system", The17th national partycongress report continues that "deepening the reform of the budget system, strengthenthe budget management and supervision"; At the start of2011, China abolishedextra-budgetary funds, all government income is centralized management ongovernment revenues and expenditures. Elaborating on the report of18th nationalparty congress report chapters of political reform, referred to "strengthen thegovernment budget accounts full bore review and oversight", is to achieve income andexpenditure of all government departments should be reported to the NationalPeople’s Congress for approval, which means that in the future every piece ofgovernment revenue and expenditure will be subject to the review and supervision ofthe NPC. It can determine, fiscal reform is about a key step.Since the new century, from the central to local government，budget managementreform proceeds solidly. On the one hand, since the establishment of the publicfinance system reform objectives，the central government in the areas of budgetimplemented Sector Budget reform，National Treasury centralized payment systemreform and in the budget management and budget monitoring implementedrespectively the establishment of information technology and information disclosuresystem reform. From budget management perspective, these initiatives of the centralgovernment promoted the Government Budget from the functional into thedepartment budget, performance budget, but also create a condition for the people’scongresses to strengthen budget oversight and public participation in the publicbudget at all levels. On the other hand, as foreign participatory budget reform and itssuccessful experience introduced to the public directly, involved in budget (project) asa significant sign of participatory budgeting reforms rise in China, and since thenmany places in China have been tried, one of the most typical areas are mainly Wenling, Wuxi, Harbin, Shanghai HuiNan.However, throughout the last decade China reform of budget managementpractices, the Chinese government basic budget management reforms’ thinking aredesigned around the idea of carry out the government budget to the public. Althoughthe government’s public budget reform process, the Chinese government’s budgetmanagement system reform or innovation, are basically in accordance with the centralgovernment and leading,"top-down" a mandatory system changes mode, butparticipatory budget reform, in the public budget reform, is local government’s aproactive self-transformation and innovation and exploration. Participatory budgeting,in essence, is an innovative decision-making process, citizens through participation invarious conferences directly involved in decision-making, decision or help todetermine ultimately disposable use of public resources, citizens can obtain allocateresources, determine social policy priorities, as well as oversight of public spendingopportunities.Thus, this article combing through existing domestic and foreign literature, basedon in-depth understanding and analysis of the concept of participatory budgetingconnotation, logical foundation, evolution, system performance and developmentprospects, attempt to connect participatory budgeting and institutional arrangementseffective results to their practical operation of advancing the process–Public of thebudget and its progress goals-the public budget system effectively, which tries toestablish a certain indicator system to measure and evaluate the Participatory Budget’sroles in the future and past process of government public budget. In light of this, thispaper focus on the following aspects:(1) the theoretical basis of the effectiveness ofbuilding participatory budget evaluation system;(2) the effectiveness of theparticipatory budget evaluation system’s basic starting point, positioning, as well asthe selection of the basic building ideas major characterization factors;(3) theeffectiveness of participatory budgeting principles screening evaluation, participatorybudget performance evaluation index system of the basic framework and specificevaluation of the basic explanation.(4) Select Wenling as the object and based on asystem with performance indicators, detailed analysis and present the effectiveness ofWenling Participatory Budget;(5), based on the contents of this paper, make asummary and distillation to prepare for the next step.