Performance budget has become a global phenomenon，At the same time, I have been questioned at the same time，Even the criticism of the criticisms that related reforms have not had a substantial impact on the public budget。So，An interesting phenomenon or problem arises: if the performance budget always fails，Why the legislator、Budget Manager、Professional institutions、International organizations continue to introduce a new mechanism for performance budget，Explore the new method of implementing it? What is its attractiveness?，So that the Bet365 lotto review Performance budget is re -supported。Around these interesting phenomena and problems，"Performance Budget Reform: Theory and Practice" published by Routledge in August 2019，Remind readers to deeply understand and think about the fundamental problem of performance budget，What exactly is "performance budget"，How to correctly understand it? Whether it may change over time，Therefore, the old concept and theoretical framework cannot effectively reflect the budget department、Functional departments, etc. are currently implemented?

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This book is from 11 countries、Scholars of the region or local governments、Completion of the practitioner。Case writers are all experienced observer，Not only long -term research on performance budget theory，and many years of participation or in -depth understanding of performance budget reform practice。

The whole book conducts in -depth international comparative research and analysis of 14 cases，Among them, 4 developed countries and 7 developing countries case。The historical comparison bet365 best casino games perspective emphasized in the book，Proposal should pay special attention to the system、Culture、Organization ability、The impact of governance on performance budget。A comparative research framework that covers multiple influencing factors by constructing，Analysis of specific institutional mechanisms and organizational factors and reform based on actual situation。Cases and its reform process in different backgrounds through objective and systematic inspections，In particular, paying particular attention to the actual situation of low -income and middle -income countries that are significantly different from developed countries，A designed to clarify one point: both theoretical researchers and practitioners must abandon subjectivity、Unrealistic expectations or fantasies about performance budget，Return to the original intention and carefully analyze and summarize the performance budget can really play an active role or function，Study on various factors that affect the function of performance budget，These will help provide decision makers and budget reformers with more valuable policy recommendations or experience results。The book proposes an important point: in the future, "performance budget" (PB) should be regarded as "performance budget management" (PBM)，More clearly concentrated to avoid strength，To give full play to the positive role of performance budget reform。

　　Performance budget requires corresponding ability matching

The book is committed to building a performance budget comparative research framework，Extension analysis research。On the one hand，Researchers pointed out that it is necessary to objectively understand the limitations of performance budget and its reform practice。In the past ten years，Especially after the economic recession，Bet365 lotto review Performance budget is questioned，That is, the performance budget really fails to fundamentally change the nature of the public budget，Because the public budget is political、Value orientation and priority items。Performance budget reform has a limited impact on budget decision -making，This is especially the case in the legislative stage during the budget。Legislative departments rarely can really refer to performance evaluation results to promote budget legislative activities，The main reason is that the public budget mainly depends on political factors、Leaders' priority matters and goals and fiscal constraints。So，Although the performance budget depends on the rational performance logic and analysis，But this is for the budget distribution process and results with strong political characteristics，It seems limited influence。

On the other hand，Researchers believe that we must pay attention to the inevitability of performance budget and its reform。Although the performance budget theory and practice are controversial，It still has reunited newborn in all countries around the world。Many countries need to meet the needs of performance budget reform，It will even turn to cooperate with the reform of the government's administrative management system，Then continue to develop a larger scale、Deeper new attempts。Looking at the development history of public administration and budget，This seemingly unreasonable development is undoubtedly puzzling，But it is also worthy of our careful research，In -depth understanding of Bet365 lotto review Performance budget is controversial but still active reasons and development process。

The book particularly emphasizes the cross -border case study of performance budget or performance budget management，Emphasize institutional factors、Organization settings、Bet365 app download Dynamic relationship between reform strategy and reform results。This analysis perspective，Remind people to recognize some important issues that have been ignored by long -term performance budgets or critics，​​That is a performance budget or performance budget management reform requires corresponding ability matching。Many past reforms often ignore whether the system is ready，No considering the historical area of ​​the reform area、Culture、Value、Performance of specifications on performance budget reform。The book is based on some background understanding of the reform of performance budgets，Summarize different types of reform practice，Including the process of international policy diffusion、Organizational change、Political process、Information and communication process、commissioned agent, etc.。

Performance budget still has a place in the future

multinational case research supports the theoretical innovation of "performance budget" to "performance budget management"。Comparison research based on cross -border cases，Researchers believe that the performance budget still has a place in the reform of the public budget，And in the future will still be the main topic of many government budget reforms。

The main basis of this judgment includes: First, countries with different political systems and socio -economic backgrounds face increasing public and international pressure，The rationality of the budget system is improved、In terms of accountability system and transparency, this is especially true。The second is to prepare from budget、Legislative consideration and allocation、Budget execution to the entire budget cycle of the audit，Performance budget can be policy makers、Manager and political system provides a platform，Used to consider government operation performance。Since the budget process Bet365 lotto review is a routine、Relatively complete and repeated institutionalized decision -making process，It also provides a powerful platform for reformers，To use performance information to encourage various departments to carry out performance -based organizational changes，Development management practice with result -oriented，Strengthen the strategic consistency between policy goals and departments and plan activities，and promote a more effective public accountability system。

　　Pay attention to the appropriateness system design above the basic principles

Multi -country case studies indicate，Bet365 lotto review Performance budget is a long -term、Complex reform，Involved a wide range of budgets、Management and governance issues，Its execution requires long -term leadership commitments and continuous administrative support，Its strategy should adapt to the background of reform regional governance。Future reform must pay attention to basic principles，At the same time, you cannot ignore the appropriateness of the system design。

First, the essential characteristics of performance budget are rational decision -making mode。Performance budget refers to incorporating performance information and analysis into the entire budget process，Budget preparation of the administrative department、Deliven decisions of legislative agencies、Budget execution of various departments、Audit and expenditure review and other links，Therefore, government resources are used more efficiently，Make it more cost -effective and clearly responsible，Leaving policy goals，Pay attention to the priority of policy makers。This kind of reform was proposed by the advocates of the US countries and local reform in the early 20th century，Many developed countries have implemented the performance budget of various versions today，Bet365 app download In recent years，Many developing countries have also carried out similar reform measures。Generally speaking，Performance -based budget system includes the following main activities: set the measured targets and performance indicators for government projects; Results; evaluate the results and use this information for strategic planning and budget preparation，To improve the government's efficiency，Optimize the public accountability system and other priority items。

Second, the system design of performance budget reform must consider appropriateness。Reasonably adjust the goal of performance budget reform，It is very important to maintain sensitivity to regional governance environment and ability constraints。In most cases，Reformists should take flexibility、Methods，Allowing adaptive learning and gradual reforms，But the purpose of the reform must be clear，Insurance to improve the use of limited public financial funds。At the same time，Must be aware of，Performance information cannot completely change the political attributes of funding progress，Gradually advance reform and gradually affect deeper changes in the management field，Perhaps disappointment can be reduced，Let the government reformer、Non -government reform supporters and performance budget reform donors reduce unrealistic expectations and unsuitable reform design。

Generally speaking，Bet365 lotto review Performance budget is not a pitch to solve all budget and financial management issues，There is no best performance budget design for all government systems and governance environments。Effective performance budget reform should encourage more bottom -up innovation，Promoting the capacity building of budget management agencies and all policy departments，Emphasize organizational learning and continuous improvement，instead of punishment Bet365 app download to motivate performance。

　(Author Unit: Institute of Finance and Economics of the Chinese Academy of Social Sciences)