Research on Existing Problems and Countermeasures of Budget Performance Evaluation of Public Institutions in China from the Perspective of the New Budget Law
Journal of Finance and Accounting
Volume 7, Issue 1, January 2019, Pages: 1-8
Received: Nov. 5, 2018;
Accepted: Dec. 13, 2018;
Published: Jan. 24, 2019
Views 387 Downloads 104
Mao Chengyin, Director of Finance Department, Nanjing Institute of Industry Technology, Nanjing, China
Budget performance management is not only the core element of financial management of public institutions in China, but also an important basis for public institutions to perform their duties. Budget performance evaluation is an important carrier of budget performance management. It assumes the important functions of optimizing resource allocation and controlling cost. Its level is an important indicator to measure the scientific management of public institutions. Strengthening budget management and improving expenditure efficiency and effect are the key points of the new budget law. Combined with the current situation of public institutions in China, this paper analyzes and studies the challenges faced by public institutions and the problems existing in budget performance evaluation after the implementation of the new budget algorithm, and puts forward corresponding countermeasures and Suggestions, hoping to provide important support for strengthening budget management and improving the level of budget management of public institutions in China.
Research on Existing Problems and Countermeasures of Budget Performance Evaluation of Public Institutions in China from the Perspective of the New Budget Law, Journal of Finance and Accounting.
Vol. 7, No. 1,
2019, pp. 1-8.
Copyright © 2019 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/
) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Wu Xun, Research on Budget Performance Evaluation Rules of Administrative Institutions during Transition Period [J], Accounting and Finance, 2010(6) 54-56.
Yan Rong, Research on Budgetary Expenditure Performance Evaluation of Public Institutions [J], New Economy, 2015 (1) 31.
Wang Shujie, Theory and Practice of Financial Performance Evaluation [M].
Wu Yanfang, Performance Evaluation Management of Public Institutions under the Decision-making Cost Method [J], Friends of Accounting, 2016 (9) 77-80.
Yang Danfang, Lu Kaibo, Zeng Junping, 2015 China Financial Transparency Report [R], Journal of Shanghai University of Finance and Economics, 2015 (5) 4-12.
Mao Chengyin, Ren Lanqing. On the Budget Evaluation of Public Institutions in China from the Perspective of Performance [J]. Monthly Journal of Finance and Accounting, 2017 (01): 26-33.
Huang Jin. A Preliminary Study on the Construction of Evaluation Index System of University Budget Performance [J]. Journal of Fuzhou University (Philosophy and Social Sciences Edition), 2016, 30 (05): 59-62.
Li Xiaofeng. Research on Strengthening Budget Management and Performance Evaluation in Administrative Institutions [J]. Assets and Finance of Administrative Institutions, 2014 (33): 21-22.
Zheng Yanqiu. Establishment of Budget Performance Evaluation System for Public Institutions [J]. Accounting Communications, 2011 (29): 75-76.
Zhang Aimei. Experience and Enlightenment of Budget Performance Evaluation in US, UK and Australia [J]. Heilongjiang Finance, 2015 (12): 65-66.
Ma GuoXian. On Budget Performance Evaluation and Performance Indicators Construction [N]. China Finance and Economics, 2013-12-05 (002).
Wang Shuhui, Zhou Zhao, Hu Jingnan, Li Hui. Establishment of the Performance Evaluation Index System of Financial Project Expenditure in Performance Budget [J]. Financial Research, 2011 (05): 18-21.
Ma Guo Xian. Budget Performance Evaluation and Performance Management Research [J]. Financial Supervision, 2011 (01): 18-22.
Zhang Xiaolan, Wu Xun. Implementation Framework of Budget Performance Evaluation for Performance Budget [J]. Business Research, 2009 (11): 76-79.
Song Laizhong. Evaluation Method of Budget Expenditure Performance in Budget Performance Evaluation System [J]. Education Finance Research, 2008 (02): 12-15.