论阳光财政视野中的公共预算绩效管理(Performance management of public budget in the vision of sunshine finance).docVIP
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论阳光财政视野中的公共预算绩效管理(Performance management of public budget in the vision of sunshine finance)
论阳光财政视野中的公共预算绩效管理(Performance management of public budget in the vision of sunshine finance)
The performance of public budget management in fiscal transparency
The performance of public budget management in fiscal transparency 2008-12-20 15:15:25
Abstract: the performance of public budget reform is the main problem of the existing evaluation model, easily lead to performance management become a mere formality, the lack of integration oriented and budget resources results, the lack of suitable reference system. Construction of high performance public expenditure system near the middle of the agenda: to promote performance management legislation, implementation of the dual budget system, encourage local government system innovation. In the path of choice, can take the three steps mode.
Key words: performance budget; sunshine finance; institutional evolution
The pursuit of efficiency is the eternal theme of human life. In the practice of public management, efficiency of the budget is always a huge new proposition. Performance management has thus become one of the important measures of the second half of the twentieth Century national public sector reform. Public budget performance management is required to create high performance government organizations of the times, meet the need of deepening the budget reform reality, development direction reflects the Reconstruction Finance Research Paradigm (Cai Chen Ma and Tong Xiaoqing, 2005). Therefore, from the sunshine finance in the field of vision, the evolution path of performance budget management to explore Chinas system, nature has considerable theoretical value and practical significance.
The origin of Chinas public budget and performance management
In our budget reform, performance management has become a hot topic, just two years ago. When the 1999 launch of a new round of budget reform, also only will clean and efficient as one of the objectives of the reform, not on performance budgeting management problem to be pa
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