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By Du Jing, Jia Xiaoke, Zhu Meili & Liu Aimin, Research Team on “Local Fiscal Budget Reform and Training”, China Development Research Foundation

Research Report, No.193, 2019 (Total 5693)

2019-10-31

Abstract: At present, budget performance management has already become the important direction for fiscal reform in many countries. Taking into consideration of their own respective governance features, we can see that these countries have a lot of new changes in the principles, methods, tools and policy focuses of their budget performance management, which are mainly manifested in stressing on the effective and efficient utilization of performance information, emphasizing extensive budgetary expenditure review, highlighting the cut of management costs, and encouraging the participation of the public. In the meantime, big data technology has endowed budget performance management with new capacity, which has offered a new path to realizing proactive governance during budget formulation. Learning from the new international experience and trends, the deepening of the domestic budget performance management reform needs to emphasize budgetary expenditure review, to make multi-dimensional use of performance information, and to explore establishing a closed-loop management model based on intelligent algorithms for budget performance. Meanwhile, work also needs to be done to strengthen the coordination and leadership and the synergy as well as capacity building among different departments, especially the capacity building in grass-root government budget performance management.

Key words: budget performance management, budgetary expenditure review, performance information, big data technology