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Web of Proceedings - Francis Academic Press
Web of Proceedings - Francis Academic Press

Research on Implementing the System of Budget Performance Management

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DOI: 10.25236/icmcs.2019.021

Author(s)

Huijie Zhu, Chunbo Wei and Guotao Xu

Corresponding Author

Huijie Zhu

Abstract

Objective: With the continuous deepening of China's budget performance management reform, institutions and scholars have studied the government budget system, but there are still many imperfect aspects. How to study a set of budget performance management methods suitable for China's national conditions is particularly important. Methods: This paper analyzes in detail the status quo and problems and obstacles of the implementation of budget performance management in China's local governments, mainly in the lack of understanding of the concept of budget performance management, the imperfect construction of budget performance management legal system, and the lack of detailed evaluation of budget performance management evaluation indicators. The budget performance management evaluation system is not perfect. Results: In-depth promotion of local government budget performance management should improve the budget management legal system, improve budget performance management objectives and improve budget performance management monitoring, and improve budget performance management evaluation. Conclusion: It puts forward relevant policies and suggestions for the full implementation of budget performance management reform, which is operational and theoretically meaningful.

Keywords

Budget, Performance management, Reform, Evaluation