Performance budget reform as the core component of the new public management movement, to improve the efficiency of government spending, solve the government financial crisis, management crisis and confidence crisis played an important role. Performance of budget management in China in recent years, the deepening of reform, starting in 2000, both the central government and local governments, is unable to financial department or departments budget units and related research institutions and scholars, the government budget performance management reform and institutional innovation for different problems related to in-depth study. Today, the research about performance management has made great progress, but still need to constantly improve in many ways. Combining performance management practice case itself in Langfang city in Hebei province, the main results were obtained in performance management in Langfang city were analyzed,and the main obstacles, and puts forward relative countermeasures and suggestions,for local government performance management reform has certain reference significance.Based on different local government budget performance management practice, this article introduced field research, government budget performance management work in langfang city has certain representativeness. This article detailed analyzes the local government in the implementation of the budget performance management present situation and existing problems and obstacles, mainly displays in the budget performance management idea understanding insufficiency, budget performance management and the legal system is not perfect, insufficient budget performance management evaluation index elaboration and budget performance management evaluation system is not perfect. The empirical results show that further promote local government budget performance management should perfect budget management legal system, at the same time improve the budget performance management objectives and budget performance management monitoring, and improve the budget performance management evaluation. |