The Rise Of The Performance Based Budgeting And The Policy Proposals In China

The performance based budgeting is a kind of budget pattern which is prevalent in the developed world at present. It takes one kind of new finance efficiency evaluation and the improvement technology. It played the positive role in government reform and suppressed financial waste. The performance based budgeting is obtaining the promotion and the application gradually, and becomes a powerful weapon in the toolbox of the current Public sector day by day. For our ongoing budget reform, the performance based budgeting had enlightening in many ways, and is worth using to us. But our country is in economic transition period, implemented the performance based budgeting will face many real obstruction.The research paper is used many studied methods, for example standard studied, case studied, comparative analysis, empirical studied, induction, deduction and so on. By setting up a framework of overall analysis of "history-the concept explanation-experience-the question inspection countermeasure gauge supposes", the paper attempts to introduce the studied and practiced results on the performance based budgeting of the developed countries, and studies systematically about the difficult position and the countermeasure which carrying on the performance based budgeting. The full text is divided into four parts: The first part obtains the evolution process of the modern public budgeting management reform mode to, and reviews the background which t the performance based budgeting emerges, then the summed up the performance based budgeting Theory in summary. After briefly introducing meaning, characteristics and advantages, criticizes to the performance based budgeting system.Based on introducing concept and history process of the performance based budgeting, the second section describes separately two typical countries (The United States and New Zealand's) the performance based budgeting reforms. The Introduction including the background, content and the main results of the performance based budgeting reforms, highly praised the achievement of American and New Zealand, and the successful factors of the reforms are analyzed.To make the performance based budgeting to achieve localization in China, we need to carry on analyze China's actual conditions. The third part summarizes the present situation of the budget system reform in our country, and discusses the enlightenment of the performance based budgeting to our country, included the reality hindrance of n implements the performance based budgeting reforms in our country.In correspond to the negative factors that implements the performance based budgeting reforms in our country, the article fourth part put forward the policy proposals:Because the weak present situation of budgeting foundation in our country, it is not suitable for us to promote the performance based budgeting comprehensively. We must further deepen the present reform from the weak part, and improve the advantageous conditions positively. We must prepare to carry out the performance based budgeting system comprehensively for our country.