A Study On The Budget Management Of Government's Purchase Public Services

In the 1970's, government purchase of public services(GPPS) originated from the developed countries. The purpose of the GPPS is to cope with the crisis of the welfare state by reducing the financial expenditure and improving the efficiency of service. Compared with the development in the developed countries, the GPPS is still fresh in China. Although performance budgeting is the usual practice in budget management of the GPPS, it is not pointed out why and how to improve it clearly. At the same time, there is just a basic structure framework of the GPPS in Tianjin at present. Therefore, it is necessary to analyze the budget management issues in the GPPS.This thesis focuses on the GPPS in Tianjin from theory to practice with the literature research method. The dissertation has five parts. The first part is talking about why and how to choose this topic. The second part demonstrates the need for the performance budgeting in the GPPS. The third part is about the practical analysis on the GPPS in Tianjin. The fourth one analyses the experience of other areas and highlights the lessons. Finally, the fifth part gives the suggestions for the GPPS in Tianjin. The innovation of this essay is the combination of the GPPS and the Performance Budgeting, in hope of pushing the GPPS in Tianjin.