The Reform Of Government Performance Budget

Since the reform and opening up， China’s economic has got greatlyimprovements．However，with the total amount of funds expanding，the efficiency fundshas been low，the contradictions between the local governments is growing，which arederived from our poor budget system with low transparency，so we must try to explore newbudget model．In the West，the concept of performance management has become thedominant．The United States，Britain，New Zealand and other countries have launched thebudget reform as "performance budgeting" and have achieved success and established themature budget management system． Inspired by it， China began to explore the"performance evaluation" as the core budget management．After years of theoreticalstudies and practical explorations，in the performance of the work conference2011，government announced that our performance management conditions had been met，andwe would gradually build the budget performance management system with Chinesecharacteristics．Thus，China’s budget reform has entered a new stage，have a step to thegoal of performance budgeting．This paper is divided into six parts，the first part is an introduction，introduces thebackground and the topic of significance related to domestic and international literaturereview and innovations．The second part is the theoretical analysis．By analyzing therelationship between the four classical theory and its relationship with performancebudgeting，analysis of the theoretical logic of performance budgeting，as to providetheoretical support for the government．The third part is the practical problem ofgovernment performance and budget reform in China．In this part，firstly summarize theachievements of the reform has been acquired，and then analysis the stage performancebudget reform issues still exist．The fourth part is the international reference．I chooseUnited States，New Zealand and Singapore as three typical countries，summarize theirsuccessful experience of reforms，and combined with China’s national conditions，toexplore the implications for our performance budget reform．The fifth part is the modelanalyzing．By introducing performance budgeting model，quantify the factors that affectthe implementation of the budget of the indicators，as to providing a scientific analysis ofthe performance of the budget reform．The sixth part is the reform proposals．Aims toanalyze and summarize the issues on the basis of international experience，to make furthersuggestions to improve the performance of the budget reform in our government．This paper regards the "Performance Budget Reform" as the starting point，summarize the process，status quo and problems of the reform．Meanwhile，it combineswith the experience and performance management model reform in developed countries，tomake reasonable suggestions on the direction of future performance budget reform in ourcountry．...