Difficulties in performance budgeting analysis- perspectives based on theoretical assumptions_5914文档.doc

Difficulties in performance budgeting analysis: perspectives based on theoretical assumptions   Abstract: The performance budgeting is a kind of Western countries has proved its advanced nature of the budget, but the implementation of performance budgeting system is based on unity of purpose, performance measurement and performance of the scientific nature of the theories of the authenticity of the information based on the assumption, to meet the basic conditions for these theories assume that all countries face a common difficulty. For China, the challenge is not only in this, we need to address the special nature of their own national conditions due to problems arising. To this end, we are the choice should be from the budget to meet the performance, the theoretical assumptions start to create the conditions for the future lay the foundation for the full implementation of performance budgeting. 牋牋 Key words: performance budgets; difficulties; theoretical assumptions  牋牋 Since the 20th century, 80 years, with the rise of New Public Management movement, the US-led Western countries to initiate programs to alleviate the financial difficulties, improve the efficiency of the new governments administrative performance, budget, and achieved remarkable results. Since the 90s, with the idea of change in our administration, how to improve the performance of the government budget expenditures, as well as the performance of all the activities of the government is becoming the domestic theory of practical work in close community and a matter of concern, performance budget, increasingly familiar. However, the implementation of performance budgeting system is based on unity of purpose, performance measurement and performance of the scientific nature of the authenticity of such information based on the theoretical assumptions, these theoretical assumptions to meet the basic conditions, more mature institutional environment needed to implement them is very d