Dissertation
Dissertation > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Budget and final accounts

The Performance Budget Reform and the Improvement of Budget Supervision System of the People’s Congress

Author SunZuoHua
Tutor TongZhiWei
School East China University of Political Science
Course Constitutional and Administrative Law
Keywords Performance Budget Reform the Supervision System of the People’s Congress the construction of our constitutionalism
CLC F812.3
Type Master's thesis
Year 2010
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At the present time, there are outstanding issues exists in all aspects of the budget supervision of the People’s Congress of China, which seriously restricts the realization of the supervision power by the NPC. The introduction of Performance Budgeting reform provides a viable and necessary path for the Improvement of the budget supervision mechanism of the NPC. The Performance Budget in real terms is to combine the performance and budget, which will ensure taking results into account in the process of the management and the allocation of resources. The evolution of the Performance Budget reflects that improvement of the efficiency in using the funds of government’s budget is only one of its means, and its main purpose is to meet the will of voters in the greatest extent. In the question of how to build our Performance Budget model, the compliance and rationality oriented reforms in Western countries provides us with useful lessons, thus, we can combine the budget guidelines, the professional assessment body, the negotiation mechanisms and the adjustment procedures, the accountability and incentives and other effective measures with our existing budget supervision mechanism of the NPC. And this will allow the budget supervision to cover the preparation, approval, adjustment, operating and other running stages of the budget. The Minhang District of Shanghai is a good model to push the People’s Congress-led performance budget reform at the present time. it not only creatively combined the index of the development of people’s livelihood passed by the People’s Congress and the performance evaluation, but also formed a professional assessment body led by the Financial working committee of the People’s Congress. Furthermore, the district has built a broad People’s Congress-led participation mechanisms and strict procedures mechanisms. Finally it has improved the accountability and incentive mechanisms of people’s congresses, which has greatly improved executive ability of the performance budget. The People’s Congress-led performance budget reform in Minhang District of Shanghai is a demonstrative model throughout the country, however, to fully promote need us a number of supporting measures. At present, there are many positive factors in the political, economic, technical and other aspects which impact the promoting of the People’s Congress-led performance budget reform throughout China. And the negative factors mainly focus on the institutional side, in a vertical perspective, mainly for the budget authority and powers do not match, from the horizontal point of view, mainly for the power of budget does not match the power of personnel. Therefore, we should take active countermeasures. On the one hand, we must separate the central budget and local budgets based on tax system reform. As a result, the local people’s congresses can also form an independent budget guideline, and this will substantively constrains the formation of local government budget and make the local government to become a true responsible government. On the other hand, we should implement the principle of competitive election in the”elective law”, thus we will have a government with responsibility for the congress and the people. This will make the performance evaluation is not only by the superior government, but also by the voters. With the improvement of the public identification of the NPC-led performance budget, this budget model will have greater space of promotion, which will not only help improving the budget supervision mechanisms of the NPC, but also provide opportunity for the construction of our constitutionalism.

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