The Research On Government Performance Budgeting

The reform of Performance Budgeting not only demonstrates the change of the budgeting approaches, but also the transformation of government establishment and budgeting control. It is based on the new public management theory, and placed the government budgeting on the measurable footing, which aims to reduce the cost of public goods provided by the government effectively and improve the efficiency of fiscal expenditure. Its core is to emphasize the expectations and objectives of public expenditure management as well as the combination of goals and returns, forming a new administrative budget and management methods. All these contribute to the improvement of effective use of public finances and public expenditure management. Nowadays, thanks to the gradual establishment of socialist market economic system, the institutional framework of public finance has gradually been built up. What is more, the reform of budgeting is deepening. Thus, it has been very crucial to carrying out the theoretical of performance budgeting and the practical work of exploration.This paper in the context of public administration, introducing performance budgeting generated by external factors and internal driving force, Explaining the meaning of performance budgeting framework and basic components, this gives us a new concept of performance budgeting has been more complete understanding. At the same time, reveals the performance of the budget and the new public management based on the internal links, comparing to the traditional budget method to sum up the characteristics of performance budgeting, highlighting the advantages of performance budgeting shows that China's implementation of the objective necessity of performance budgeting. In conclusion, since our own to explore the successful experience of performance budgeting and the obstacles encountered issues such as bottlenecks in the same time, Western developed countries, the course of the performance budget reform and the role of Enlightenment are discussed and analyzed.In order to explore the performance of the budget for promoting the reform of China's path of choice, we have to make a clear understanding about the logic of performance management and principles of the budget, adhere to the three steps progress and enhance the built-up of supplementary measures. Specifically speaking, to fully promote the implementation of performance budgeting system, we should place the reform of performance management system in the footing of the reform of new public management system. Stick to financial management under the law, improve the budget management system and performance budgeting legislation; build an effective performance evaluation system; build budget management and incentive mechanism based on the combination of responsibilities and rights; implement government accounting system beneficial to the cost assessment; introduce the competition mechanism at the proper time; establish major projects and issues of performance review system and set up budget management information platform and actively promote e-government according to the principle of openness.