中国预算绩效管理的双重内涵——绩效预算理论 “中国化” 的创新、发展与反思

Translated title of the contribution: The Double Connotation of Budgetary Performance Management in China—Innovation, Development and Reflection on the “Localization” of Performance Budgeting Theory

赵早早*, 何达基

*Corresponding author for this work

Research output: Journal Publications and ReviewsRGC 21 - Publication in refereed journalpeer-review

Abstract

The Chinese government puts forward the concept of “budgetary performance management”(BPM) to distinguish it from the “performance budgeting” or “performance-based budgeting” commonly used in western countries, to reflect the distinctive characteristics of budgetary innovation in China. This concept contains the inherited change path of BPM practice in China, which is not only taking the management orientation as the original intent and main focus, but also promoting the dual complementary emphases on “performance management of governmental budget” and “performance-oriented budgetary system management”. In the future, Chinese reformers should pay special attention to the theoretical interpretation of the dual connotation of “budgetary performance management”, develop more synergy between the co-development of the managerial and political dimensions of the reform, and continue to innovate and develop new paths of reform.
Translated title of the contributionThe Double Connotation of Budgetary Performance Management in China—Innovation, Development and Reflection on the “Localization” of Performance Budgeting Theory
Original languageChinese (Simplified)
Pages (from-to)32-42
Journal财政研究
Volume2023
Issue number2
Publication statusPublished - 2023

Research Keywords

  • Budgetary Performance Management
  • Performance Budgeting
  • Government Budgeting
  • Performance Management
  • 预算绩效管理
  • 绩效预算
  • 政府预算
  • 绩效管理

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