Research On Performance Budgeting Reform In China

Finance is "the foundation and important pillar of national governance".The budget system,as the most important system in the financial system,is the cornerstone of the modern financial system.The newly revised "Budget Law" has codified the concept of "performance" for the first time,laying the legal foundation for strengthening the performance management of budget system in the new period.The performance budget is accompanied by the "new public management movement" in the Western countries,the rise of the budget system reform,to improve the efficiency of budget expenditure has been fruitful,on behalf of the budget model reform and development of international trends."Performance budget" is in accordance with the requirements of the development of market economy,and the modern market economy to adapt to the financial operation mechanism,represents the development of the budget direction,to further deepen C hina's budget management system reform,the construction of modern finance,improve national governance level and abilityPerformance budgeting is the international trend of the reform and development of the world budget,and plays an important role in improving the efficiency of budget expenditure.Performance budget is in accordance with the requirements of the development of market economy operation mechanism is consistent with the formation of the modern market economy,represents the development direction of the budget,has important practical significance to further deepen the reform of budget management system in china.Based on the theory of performance budget reform,this paper studies the theoretical and practical basis of performance budget reform through theoretical analysis,comparative analysis and historical analysis,and tries to analyze the three problems: First,it analyzes the theoretical performance Budget system and our current budget performance management work;then analyzed the necessity and feasibility of China's performance budget reform;Finally,the path of reform of performance budget system is given.Based on the theory of new public management and principal-agent theory,this paper analyzes the theoretical basis and significance of the reform of performance budget in combination with bureaucratic economic model.Then,from the perspective of history and practice,this paper summarizes the practical experience of international performance budget development.What are the favorable conditions for budget reform? This paper analyzes the current situation of budget performance management in China and compares it with the performance budget to analyze the main difference between the two of them.And this discussion laid a logical starting point to put forward the choice of performance budget reform path: short-term adherence to improve the budget performance management work,long-term use strategic planning and budget preparation process as a breakthrough in the final performance budget.Finally,this paper also made specific recommendations on short-term and long-term policies.