The Research About Our County’s Budget Performance Management Practice

Budget Performance management is an important part of government’s performance management, which has been implemented for years in Western countries. In the twentieth century, with the gradual expansion of government’s spending size and spending become more and more transparent, the public strongly urge the government to improve service performance and administrative efficiency. In order to meet the requirements of the public, the performance budgeting reforms had been used firstly by Western developed countries, which was results-oriented and by the means of performance evaluation, after that, it has been spreaded to some of the developing countries. With decades of development, China has established a budget performance management system, but overall, our budget performance management is still in its infancy. The reform of the budget performance management’s degree and result is not satisfactory especially in the county budget. Therefore,carrying out theoretical research aims for the county budget performance management is particularly important.This paper take Xuzhou Tongshan District as an example,from the reform’s background and effectiveness,the existing problems and causes, to analyze the current performance management in the county budget progressively. After that,we found that the presence of the county budget expenditure performance has the problem of expenditure performance neglected、performance evaluation of a mere formality、evaluation and assessment system unscientific、there is no effective use of evaluation results and so on, in order to improve the situation, we advocate to establish a strong sense of performance、actively improve budget performance management system and assessment system、take advantage of the performance evaluation’ results.