The Government Education Performance-based Budget: Pattern Of Theory, Experience For Reference And Analysis Of Executive Achievement

Performance-based Budget Management (PBM)can be briefly described as the evaluation of the work performance by considering the finance cost in budget planning. Besides to improve the utilization efficiency of the government resource through adjusting the previous resource collocation model, the essential purpose of PBM is to better perform the government works and to fulfill the duty endowing by the society.Since the 1970's, the problem of fast budget deficit upswing and slow tax increasing challenged the governments globally and arouse the awareness of great potential in government management efficiency. Syncretizing with new Public Administration tendency, the budget reform in 1990's emphasized in promoting administration performances and exalting administration results. Therefore, the reformed budget management was put in effort by considered strategy planning process. Furthermore, the combination of goal enactment and performance management and the vision focused on the outcome of the budget planning were another two key points to support the reform.As a pioneer, American government offered the proposal of performance-based budget in 1949 and led other countries to practise PBM. By far, it had been implemented in about fifty countries as an efficient tool.The Chinese government's reform on finance system had gained tremendous achievement in the last twenty years. Especially, the promulgation of Budget Act symbolized the management of Chinese finance expenditure system on the right path. Following with the increasing maturity of budget, government has concentrated more attention on how to enhance budget expenditure efficiency. Consequently, the conception and measure of PBM was introduced in to China.Fully referring from the PBM experience of developed countries, the author suggested on the practicing of PBM to Chinese government in theory aspect, analyzed the feature of Chinese PBM background and problems need to be attended. Basing on the demonstration research of Shanghai Hongkou district PBM trial implementation, the author also offered the indicator system to estimate the finance expenditure performance and built up the calculating model to weigh out the score level of the system. During the trial work, the author used the historic data to test the system and model and calculated the result to guide the budget planning work under the great support and cooperation from relative departments.Combining the theory and practice and applying the inducing and summarizing, the paper also supplied the specific advice on the PBM implementation of Shanghai government which contributed to step up the government work.Finally, the paper made a brief discussion on the future PBM work direction.