Zhang Junwei, Department of Macroeconomic Research, DRC

Special Issue No. 33, 2017 (Total. 1557) 2017-9-22

Abstract: After reviewing the past development of China’s budget performance reform, this paper illustrates the reform’s pros and cons. It points out that budget performance reform is featured by different development paths and reform patterns. Budget performance reform is, in nature, a progressive process and China’s budget performance reform is now experiencing a certain period. According to the author, due to the evident difference of management modes and reform concepts, the internal conflicts relating to process and outcome management, the demand on breaking the current bottlenecks in budget performance management and the improvement of economic and social environment, budget performance management will and should be developed in advance. The paper also puts forward relevant measures for deepening budget performance reform in the short and mid-to-long term.

Key words: budget performance, reform practice, retrospect and prospect