China’s Fiscal Budget Performance Management Research

In2003our country the establishment of public financial frame, nearly10yearsofChina’s fiscal budget management reform, public finance system is perfect witheachpassing day, budget management concept from the" distribution" to"management "change, budget management has been gradually emerging from revenue control mode ofpublic resources by simple allocation, but through the strengthening of budgetperformance management to gradually increase the efficiency of resource use. As a resultof public resource scarcity, when the limited public resources to face the public demand,will result in the allocation of public resources limited and the public demand thecontradiction of the infinite sex. On century seventy or eighty time when westerncountries face economic globalization process is accelerated, the internationalcompetition intensifies when the background have to implement the "reinventinggovernment"," performance budget " as a symbol of" new public management",strengthen the budget performance management is the"newpublic management" which isone of the core contents, budget performance management in order to emphasize a cleargovernment the function of the target oriented, through the performance evaluation,strengthening the control and management, improve the government’s publicmanagement and public service ability. Our country since the sixteen3in plenarymeeting put forward "build budget performance evaluation system" since, our countryfinance in budget performance management has made positive progress, but the presentour country budget performance management also is at the start stage, from system,technology, concept many restricted factors, also did not play the performancemanagement finance capital of scientific, precise management level. Therefore, summaryour country budget performance management reform practice, present situation ofreforms, identify the problems, in draw lessons from foreign advanced experiencefoundation, in view of the current existing problems and reasons put forward thecorresponding countermeasures, so as to continuously improve our budget managementlevel, have very important sense.This paper consists of seven chapters.The first chapter is the introduction part. This chapter describes as: Chinese budget performance management background and the significance, introduced the currentdomestic budget performance management field gained research achievements, the paperputs forward the method and innovation and shortcomings.The second chapter is the part of basic theory. Mainly on the budget performancemanagement based on the forest, budget performance management connotationundertook thorough analysis, the main point of view as follows:(1) Dahl Lin equilibriumcreated a sense of economics effective government system model, as the governmentbudget how efficient expenditure laid theoretical basis.(2) Niskanen model forgovernment budget performance management the necessity and the importance ofproviding theory basis.(3) in the government budget principal-agent problem for budgetperformance management provides a theoretical premise.The third chapter, the fourth chapter to our budget performance management reformpart. The main contents are: the introduction of China’s fiscal budget and expendituremanagement reform in the history of evolution. On China ’s fiscal budget performancemanagement reform, basic experience, preliminary results are summarized and proposedon the basis of the analysis of Chinese budget performance management problems, andChina’s current fiscal budget performance management analyzes the reasons of theproblems existed in the reform of.The fifth chapter is the international reference section. The main content is: throughto the western developed countries and the current implementation of budgetperformance management reform in developing countries experience sum up, find out theimplementation of successful reform in common, with a view to China’s reform forreference.Sixth chapter for the countermeasure construction part. The main content is: throughdrawing lessons from the experience of western countries, in view of our country reformsthe problem that face, combine our country’s current actual puts forward the train ofthought of reform and policy design. For our country to further promote the reform ofbudget performance management provides the countermeasures.The seventh chapter is the part of case analysis. The main content is as follows: onthe basis of practice, based on the analytic hierarchy process, taking a city squarereconstruction project as an example, the items of basic construction construction of fiscal expenditure performance evaluation index system, and on the executive effect ofthe project and effect of performance evaluation of the design, in the hope that thepractice of reform to infer other things from one fact in the promotion of the role of.