Analyzing the Equity Emphasis in Public Budgeting: From theory to an empirical analysis of the Chinese experience

Yan Xu; Alfred Ho

Analyzing the Equity Emphasis in Public Budgeting: From theory to an empirical analysis of the Chinese experience

Yan Xu
, Alfred Ho^*

^*Corresponding author for this work

Research output: Conference Papers › RGC 33 - Other conference paper › peer-review

Abstract

While China has been implementing many performance-oriented budget reforms since the 2000s, it is unclear how much attention is given to social equity as a budgetary policy outcome. Using a proposed Outcome-Driven Social Equity Budgeting (SEB) Framework, this study analyzes the content of provincial Chinese budget documents in 2015-2024 and tracks the evolving equity emphases over time. Four types of SEB outcomes are analyzed-- access to essential services, safety and governance, budgetary policy output and assistance, and societal outcomes. It also analyzes how factors such as income, demographic characteristics, and female leadership representation of Chinese provinces are correlated with their equity focus. The study concludes by proposing what future studies may do to advance the comparative research and practice of SEB.

Original language	English
Publication status	Presented - 10 Apr 2026
Event	International Research Society for Public Management Conference 2026 - Edith Cowan University, Perth, Australia Duration: 8 Apr 2026 → 10 Apr 2026 https://www.irspm.org/conference-2026/conferences/programme-3

Conference

Conference	International Research Society for Public Management Conference 2026
Place	Australia
City	Perth
Period	8/04/26 → 10/04/26
Internet address	https://www.irspm.org/conference-2026/conferences/programme-3

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Research Unit(s) information for this publication is provided by the author(s) concerned.

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title = "Analyzing the Equity Emphasis in Public Budgeting: From theory to an empirical analysis of the Chinese experience",

abstract = "While China has been implementing many performance-oriented budget reforms since the 2000s, it is unclear how much attention is given to social equity as a budgetary policy outcome. Using a proposed Outcome-Driven Social Equity Budgeting (SEB) Framework, this study analyzes the content of provincial Chinese budget documents in 2015-2024 and tracks the evolving equity emphases over time. Four types of SEB outcomes are analyzed-- access to essential services, safety and governance, budgetary policy output and assistance, and societal outcomes. It also analyzes how factors such as income, demographic characteristics, and female leadership representation of Chinese provinces are correlated with their equity focus. The study concludes by proposing what future studies may do to advance the comparative research and practice of SEB. ",

author = "Yan Xu and Alfred Ho",

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T1 - Analyzing the Equity Emphasis in Public Budgeting

T2 - International Research Society for Public Management Conference 2026

AU - Xu, Yan

AU - Ho, Alfred

N1 - Research Unit(s) information for this publication is provided by the author(s) concerned.

PY - 2026/4/10

Y1 - 2026/4/10

N2 - While China has been implementing many performance-oriented budget reforms since the 2000s, it is unclear how much attention is given to social equity as a budgetary policy outcome. Using a proposed Outcome-Driven Social Equity Budgeting (SEB) Framework, this study analyzes the content of provincial Chinese budget documents in 2015-2024 and tracks the evolving equity emphases over time. Four types of SEB outcomes are analyzed-- access to essential services, safety and governance, budgetary policy output and assistance, and societal outcomes. It also analyzes how factors such as income, demographic characteristics, and female leadership representation of Chinese provinces are correlated with their equity focus. The study concludes by proposing what future studies may do to advance the comparative research and practice of SEB.

AB - While China has been implementing many performance-oriented budget reforms since the 2000s, it is unclear how much attention is given to social equity as a budgetary policy outcome. Using a proposed Outcome-Driven Social Equity Budgeting (SEB) Framework, this study analyzes the content of provincial Chinese budget documents in 2015-2024 and tracks the evolving equity emphases over time. Four types of SEB outcomes are analyzed-- access to essential services, safety and governance, budgetary policy output and assistance, and societal outcomes. It also analyzes how factors such as income, demographic characteristics, and female leadership representation of Chinese provinces are correlated with their equity focus. The study concludes by proposing what future studies may do to advance the comparative research and practice of SEB.

M3 - RGC 33 - Other conference paper

Y2 - 8 April 2026 through 10 April 2026

ER -

Analyzing the Equity Emphasis in Public Budgeting: From theory to an empirical analysis of the Chinese experience

Abstract

Conference

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