Performance Management provincial budget
|School||Central South University|
|Keywords||provincial finance performance budget financial policy|
In recent years, with the steady advance of China’s financial reformation, the core of government public administration changed from income management to expenditure management. As a fire-new budget and budget management, after the Western developed countries several decades of successful practice, the budget management becomes more mature. As a very important financial level links, provincial finance lies between the central government and municipal finance, which has a relatively large expenditure, a relatively high level of management, a relatively strong financial control force, and a relatively small environmental and institutional obstacles. It has more basis and practical significance to promote performance budgeting reform at this level. This paper first elaborated the provincial performance budget reform from a theory point, then analyzed main issues in provincial performance budget and promotes necessity in provincial performance budget reform from a practical point. On the basis of summarizing of experiences at home and abroad, this paper presents some policy recommendations for provincial performance budget reform based on the situation of China.