Research On The Reform Of Local Government Performance Budgeting

Performance budgeting is a kind of result-oriented advanced budget management system,which pragmatically determines these policies' public fund level by comparing the public fund allocation and its ultimate performance as well as its effects.Since the 1980 s,to cope with the deficit crisis and raise the public trust,performance budgeting,as government's key point in performance management,has been becoming the new trend to break through the governments' administration reform all over the world.Under the western advanced countries' influence,China's budget reform has advanced forward thoroughly,and the performance evaluation pilot area over the central and local governments' fiscal expenditure has made breakthrough improvements.After several years' development and perfection,performance budgeting reform in full-procedure budget performance management has gradually come into being.However,there are still wide gap for China to genuine performance budgeting reform.In the new situation of economic transition,China will face more fierce challenge from focusing on budget performance management to performance budgeting.This thesis runs through the relevant definitions and theories to performance budgeting and puts forward a paradigm which defines question-solution-conclusion schedule.Firstly,based on this paradigm,taking Wangcheng district as an example,the author in micro view reviews county-level government's specific practices and existing problems of performance budgeting reform in China.Secondly,the author analyzes the performance budgeting reform's practices,paradigms and main features of the three representative western countries,i.e.the US,the UK and Australia.Based on their key common features and differences,the author in macro view states China's local government's performance budgeting reform's practices as well as its effects and future obstacles.Finally,the author applies the suggestions and strategies to advance the performance budgeting reform in Wangcheng district,aiming at providing some referential value to Wangcheng district government as well as other local governments in China.