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Research on the Preparation and Evaluation of Local Government Performance Budget in China

Author: HaoLu
Tutor: ZhouChaoYang
School: Wuhan University of Technology
Course: Accounting
Keywords: local government performance budgeting performance evaluation budget preparation fuzzy comprehensive evaluation
CLC: F812.3
Type: Master's thesis
Year: 2013
Downloads: 43
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Abstract


With the internationalization and globalization of the economy, government public environment changes, in order to improve fiscal expenditure efficiency and management efficiency, to solve the financial crisis, the governments around the world and the public sector began to introduce reform with the core of performance budget, which will also be established as our country’s long-term goals and direction of budget reform and development. Budget expenditure management and budget performance evaluation is carried out in line with this change, and its successful practice also promotes the development of performance budget. Along with the continuous improvement of our country’s socialist market economic system, the gradual establishment of public finance system framework and the promotion and deepening of the performance budget, it has important theoretical and practical significance to research the preparation and evaluation of performance budget, which has become the only way the government budget management reform must be passed and is also an important issue facing the government in carrying out performance budget and fiscal reform.This thesis consists of six parts. The first part briefly introduces the purpose and significance of this research, reviews the relevant research results about performance budget at home and abroad, introduces the basic framework, the research methods and the technical route of this thesis. The second part describes the development course, the achievements and development status of the budget management of the local governments in our country, deeply analyzes the problems of local government budget preparation and evaluation. The third part puts forward the procedures and methods of local government budget, gives a brief introduction to some assessment methods’ advantages and disadvantages, describes the origin and procedures of Program Assessment Rating Tool, build the project expenditure budgeting model based on Program Assessment Rating Tool by analyzing project expenditure budget preparation process. The fourth part elaborates the selection of methods and principles of the performance evaluation system of local government budget, and then uses the fuzzy comprehensive evaluation to build the budget performance evaluation indices system of local government by optimizing and screening indicators. The fifth part is case study, mainly to verify the practicality of fiscal revenue prediction model and budget performance evaluation index system of local government. Taking Changsha City as an example, through the analysis of present economic development and government management, this chapter uses budget performance evaluation index system to evaluate the performance management of government. The sixth part summarizes the content of this study and gives an expectation on the future work.In this thesis, the main research results and innovation points are as follows. Aiming at the particularity of fiscal project expenditure, this thesis construct a fiscal project expenditure budgeting model which adopt the design of Program Assessment Rating Tool, combined with the cost-benefit analysis method and the lowest cost method. Besides, from the investment, process management, the result and output, this study establishes performance budgeting evaluation index system of local government according to the features of the government, then adopt the Likert scale, Analytic Hierarchy Process to optimize the evaluation indices system, in the end, fuzzy comprehensive evaluation method is used to evaluate the overall performance of the government.

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CLC: > Economic > Fiscal, monetary > Finance, the state's financial > China's financial > Budget and final accounts
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