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Zhang Junwei, Research Team on “Modern Fiscal and Taxation Reforms”, Department of Macroeconomic Research, DRC

Research Report, No.47, 2019 (Total 5547) 2019-4-4

Abstract: China’s budget performance management reform has entered a new stage from initial exploration and pilot trials to across-the-board implementation. In order to accelerate the budget performance management reform, efforts need to be made to enhance strict enforcement through the following measures. First, a drive on government performance management needs to be launched to create favorable external environment for budget performance management reform. Second, the relations between people’s congresses, fiscal departments and various departments in charge of expenditure budget and internal financial planning and management as well as between built-in departments need to be clarified to further mobilize the enthusiasm of all parties. Third, to make relevant departments to fully perform their duties, the government needs to optimize the structure of financial sectors and organizations, enhance the status of financial planning institutions in various departments in charge of expenditure budget, improve the organizational capabilities of grassroots-level people’s congresses and local governments and cultivate the third-party service markets. Fourth, work needs to be done to give full play to the pivotal role of financial sectors, clarify the road map of reforms and promote standardized work modes to further unify the moves of all parties.

Key words: budget performance management, advance strict enforcement, acceleration