Government Budget Performance Management: Pattern And Path

Financial system reform is plenary issue of deepening reform in The Third Plenary Session of the CPC eighteenth, they put forward that fiscal is the "foundation and an important pillar of national governance", modern finance system is the premise of optimization allocation of resources and the national governance system modernization. The budget system is the key part of the modern financial system, deepening the reform of the budget performance management plays an important role in the modernization of financial system and the modernization of national governance systems.This paper begins with basic theory, combine with the experience with budget performance management reform of domestic and foreign, we try to explore the mode and path of establishing the budget performance management system suitable for China’s national conditions. Firstly we introduces the current research in budget performance management of foreign and domestic, also introduce thebackground of Chinese budget performance management. Then carrying on the brief analysis of the theoretical background of the budget performance management:such as Principal-Agent theory; New public management theory and the theory of public choice.The developed capitalist countries gradually establish a mature performance management model and method after decades of budget reform, this paper istrying to find the deficiencies in the existing performance budgeting reform in China and the approach when western countries use to solve such problem from the successful experience and failure lessons of developed countries reform.In our countries, Practice of the reform of budget performance management lies in the central government’s experience. We start form the budget performance evaluation design ideas, evaluation program, target system, evaluation framework to the results posted, elaborated describe the background, process, achievements and shortcomings in Chinese government budget performance management reform. As to the shortage, then take the budget performance management in department of agriculture for example, detailed analysis of the performance of existing budget management in China’s central sector model.Fullydescribes the performance of existing budget management in our country, the system defect and theories to explain the problem.In combination with the foreign budget performance management experience, five points of putting forward in chapter five from the angle of system environment, information utilization, citizen participation to solve the problems, so that to further improve the government budget management system construction, promote the transformation of government functions and modern public finance system.This paper treats the budget performance management as the core, integrating theory with practice, combining the reform experience of typical developed countries, relations between modern finance and national governance modern requirements, summary and analyze the reform of our budget performance management. Trying to provide feasible methods and suggestions for the pattern and path of deepening the reform of budget performance in the future in China.