The Research On The Reform Of The Local Government Performance Budget In Our Country

The government’s budget management is the process of public resourceallocation. During the continuous development of government expendituremanagement, Performance-based budgeting became a new mode of budgetmanagement reform. The innovation of performance-based budgeting is embodied inthe budget methods. As an important system of the government expendituremanagement, it requires the government’s budget to be made on the basis ofperformance and to make sure the allocation of resources associate with performance,emphasize efficiency, then to improve the effectiveness of public spending in thefinal.Performance-based budgeting has become a popular way all over the world. Inrecent years, our financial system reform also transfer the key point gradually fromincome management into expenditure management. As a way of fiscal expendituremanagement, performance-based budgeting firstly was put into practice inGuangdong province and other places and the government has tried to implement it inthe whole country. Since the lacking of a unified mode of performance budgeting,some problems appear in the process of the pilot. So the implementation ofperformance-based budgeting didn’t get an ideal effect.Based on the basic connotation, characteristics, the related theoretical basis andbudget mode interpretation of performance-based budgeting. And further todemonstrate the necessity of performance-based budgeting implementation in China.In the basis of the performance of budgeting reform in Guangdong province, andcombining with our country’s cultural, historical and political background, this paperhad analyzed the problems and difficulties of local government performance-basedbudget reform in China. Finally, according to the existing problems, the paper tried toput forward some further path to push forward the reform of local governmentperformance-based budgeting in China.