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Reach on the Performance Budgeting’s Lack of Fairness and its Countermeasure under the Background of Fiscal Decentralization

Author: ZengYang
Tutor: ShengMingKe
School: Xiangtan University
Course: Administration
Keywords: Fiscal Decentralization Performance Budgeting Fairness
CLC: F812.3
Type: Master's thesis
Year: 2013
Downloads: 49
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Abstract


The influence of budgeting is very great, so take witch way to budget becomesan important subject. Performance Budgeting is an innovation of budget model andbudget idea, this pattern of budget can greatly improve the efficiency andcontrollability of Fiscal spending. Since1990s, some developed countries conductedcontinuous exploration on it, made it become perfect, many other countries followsafter, including some developing countries. Our government has long givenconsiderable attention to performance budget, the local government made trial reformfor many years; actively explore performance budget mechanism suitable for ournational condition. Started from2006, the central government put forward to establishthe budget performance evaluation system through budget performance evaluation inthe Budget Presentation Guidelines. In2011the ministry of finance issued Guidanceon Advancing Budget Performance Management, made overall framework about theconstruction of budget performance system in our country; then in2012, the ministryof finance issued Budget Performance Management Work Plans (2012-2015).Underthe central government’s attention and promote the performance budget reform stepby step towards the deeper and perfect.At the same time of achievement, compared with developed countries, there stillexist many problems and in performance budget of our country, both in theoryresearch and model building, in the implementation and the specific operation.Performance evaluation index system, tracking control on budget, are both issues tobe improved. These scholars have a lot of related research in academic community,this paper is no longer "reinvent the wheel", but investigate the fairness problems thisextraneous and emerging budget mode faced with under the special background offiscal decentralization in our country. Our country executes the central and localseparated fiscal system, due to the imbalance of local economic development; thereare huge differences on financial resources and income in different places. Coupledwith the imperfect regional transfer, in the implementation, performance budgetingpay too much focuses on efficiency and put fairness in the secondary position, whichis very easy to cause the fairness missing problem. And this problem dose exposed outpartially in the execution of performance budgeting system of our county. The fairnessof budgeting concerns the fairness of the howl society, reflects the value orientation ofthe government, it is necessary to research, consider and correct.In the perspective of fiscal decentralization, using literature method, surveymethod, case method, this paper starts from the analysis of budget managementconcept and new performance budgeting concept, based on the fiscal decentralization,government budget performance budgeting and performance analysis of the fair value of the correlation, by using the experience of performance budgeting reform abroad,to discuss performance budgeting system imperfect brought by the governmentperformance budgeting fairness value the problem of the missing, and in-depthanalysis of the reason, try constantly promoting the reform of the governmentbudgeting and administrative system reform, to perfect the system of performancebudgeting, and some suggestions in terms of optimizing government performancebudgeting system under the guidance of the new performance budgeting concept,through the establish and improve government performance budgeting fair reviewmechanism and performance evaluation mechanism.

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