Study On The Impact Of Budget Performance Management Reform On Quality Of Public Services

The 20th Party Congress report emphasises the need to improve the basic public service system,raise the level of public services,and enhance balance and accessibility.Budget performance management reform is crucial to alleviating the pressure on local finances,optimising the structure of local financial expenditures,and thus effectively improving the quality of public services.Therefore,it is of great theoretical significance and practical value to study the impact of budget performance management reform on the quality of public services and to reveal the mechanism of its effects,in order to further promote budget performance management reform and effectively improve the quality of public services.First of all,on the basis of combing relevant research results at home and abroad,this paper uses new public management theory,public product theory and performance management theory to define performance budget,public service quality and other related concepts,and details the impact mechanism of budget performance management reform on public service quality.Next,the panel data of 30 provinces in China from 2002 to 2020 were used to empirically test the impact of budget performance management reform on public service quality and its action path by constructing a multi-period differential model and a moderating effect model.The results show that the implementation of budget performance management reform is conducive to improving the quality of public services,and the local financial pressure and fiscal expenditure bias are the important transmission mechanism and action path.The reform of budget performance management amplifies its positive effect by alleviating local financial pressure and optimizing public expenditure structure.According to the results of heterogeneity analysis,the impact of budget performance management reform on public service quality has significant structural differences due to the differentiation of regional fiscal transparency and fiscal decentralization.Finally,the paper puts forward specific policy suggestions from the aspects of optimizing the budget performance management system,unblocking the transmission path of budget performance management reform effect,enhancing fiscal transparency and optimizing the central and local financial relations.