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 contribution | The Double Connotation of Budgetary Performance Management in China—Innovation, Development and Reflection on the “Localization” of Performance Budgeting Theory |
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Original language | Chinese (Simplified) |
Pages (from-to) | 32-42 |
Journal | 财政研究 |
Volume | 2023 |
Issue number | 2 |
Publication status | Published - 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