bet365 live casino games has become a global phenomenon，At the same time, it has also been questioned，Critics even sharply pointed out that the relevant reforms failed to have a substantial impact on the public budget。So，An interesting phenomenon or problem arises: if bet365 live casino games always fails，Why legislators、Budget Manager、Professional organization、International organizations continue to introduce new mechanisms for bet365 live casino games，And explore new ways to implement it？What is its appeal？Are there hidden benefits or unintended consequences that critics have overlooked？These benefits continue to interest budget practitioners and reform advocates，Thus regaining support for bet365 live casino games。Surrounding these interesting phenomena and issues，The book "bet365 live casino games Reform: Theory and Practice" published by Routledge in August 2019，Remind readers to deeply understand and think about the fundamental issues of bet365 live casino games，What exactly is "bet365 live casino games"，How to understand it correctly？Is it possible for it to change over time，As a result, the old conceptual and theoretical framework cannot effectively reflect the budget department、Contents currently being implemented by functional departments and others？

　　bet365 live casino games should be viewed as performance budget management

This book is written by authors from 11 countries、Regional or local government scholars、Practitioners work together。The case writers are all experienced observers，Not only has been engaged in bet365 live casino games theory research for a long time，And has been involved in or has a deep understanding of bet365 live casino games reform practices for many years。

The book carries out in-depth international comparative research and analysis on 14 cases，Including 4 developed and 7 developing country cases。The book emphasizes the cross-cultural historical comparative perspective，Proposed that special attention should be paid to the system、Culture、Organizational ability、The impact of governance on bet365 live casino games。By constructing a comparative research framework covering multiple influencing factors，Analyze the relationship between specific institutional mechanisms and organizational factors and reform based on the actual situation。By objectively and systematically examining cases and reform processes in different contexts，Pay special attention to the actual situation of low-income and middle-income countries that are significantly different from developed countries，To clarify one point: both theoretical researchers and practitioners must abandon subjectivity、Unrealistic expectations or illusions about bet365 live casino games，Return to the original intention and carefully analyze and summarize the aspects or functions that can truly play a positive role in bet365 live casino games，And conduct research on various factors that affect the function of bet365 live casino games，These will help provide more valuable policy recommendations or empirical results to policymakers and budget reformers。The book makes an important point: "bet365 live casino games" (PB) should be regarded as "Performance Budget Management" (PBM) in the future，Use strengths and avoid weaknesses more clearly and focused，To give full play to the positive role of performance budget reform。

　　bet365 live casino games budget requires corresponding capability matching

The whole book is dedicated to building a comparative research framework on bet365 live casino games，Expand analysis and research horizons。On the one hand，Researchers pointed out that the limitations of bet365 live casino games and its reform practices must be objectively understood。past ten years，Especially after the Great Recession，Performance budget is questioned，That is, bet365 live casino games has indeed failed to fundamentally change the nature of public budgeting，Because public budgets are political、Value orientation and priorities。bet365 live casino games reforms have very limited impact on budget decisions，This is especially true during the legislative phase of the budget process。Legislative departments rarely can truly refer to performance evaluation results to promote budget legislation activities，The main reason is that public budgets mainly rely on political factors、Leadership priorities and goals and financial constraints。Therefore，Although bet365 live casino games relies on rational performance logic and analysis，But this is for the budget allocation process and results with strong political characteristics，Seems to have limited influence。

On the other hand，Researchers believe that it is necessary to pay attention to bet365 live casino games and its reform。Although the theory and practice of bet365 live casino games are highly controversial，But it is still reborn again and again in countries all over the world。Many countries in order to meet the needs of bet365 live casino games reform，They may even turn to cooperate in promoting the reform of government administrative management system，And then continue to develop on a larger scale、A new attempt at a deeper level。Throughout the history of public administration and budgeting，This seemingly irrational development is undoubtedly puzzling，But it is also worthy of our careful study，In-depth understanding of the reasons and development history of bet365 live casino games that is controversial but still active。

The book places special emphasis on cross-country case studies of bet365 live casino games or performance budget management，Emphasis on institutional factors、Organization settings、The dynamic relationship between reform strategies and reform results。This kind of analysis perspective，Remind people to recognize some important issues that have long been ignored by bet365 live casino games advocates or critics，That is, performance budget or performance budget management reform requires corresponding capability matching。Many past reforms often ignored whether the system was ready，Failed to take into account the existing history of the reform area、Culture、Value、The important impact of norms and others on performance budget reform。This book is based on some background understanding of discussing bet365 live casino games reform，Summary of different types of reform practices，Including international policy diffusion process、Organizational Change、Political Process、Information and communication process、Entrusted agent, etc.。

bet365 live casino games still has a place in the future

Cross-national case studies support theoretical innovation from "bet365 live casino games" to "performance budget management"。Comparative study based on cross-national cases，Researchers believe that bet365 live casino games still has a place in public budget reform，And will remain a major topic of budget reform for many governments for some time to come。

The main basis for this judgment includes: First, countries with different political systems and socioeconomic backgrounds face increasing public and international pressure，Improving the rationality of its budget system、This is especially true with regard to accountability and transparency。The second is budgeting、Legislative Considerations and Appropriations、The budget is implemented throughout the entire budget cycle of the audit，bet365 live casino games can help policymakers、Managers and political systems provide a platform，Used to measure government operational performance。Since the budget process is a routine、Relatively complete and repetitive institutionalized decision-making process，It also provides a powerful platform for reformers，To use performance information to encourage performance-based organizational changes across departments，Developing results-oriented management practices，Enhance strategic alignment between policy objectives and sector and program activities，and promote more effective public accountability。

　　Pay attention to appropriate bet365 live casino games design based on basic principles

Multi-country case studies show，bet365 live casino games is a long-term project、Complex reform，Extensive budgeting、Management and Governance Issues，Its implementation requires long-term leadership commitment and ongoing administrative support，Their strategies should adapt to the context of reforming regional governance。Future reforms must pay attention to basic principles，At the same time, the appropriateness of system design cannot be ignored。

First, the essential characteristic of bet365 live casino games is the rational decision-making model。bet365 live casino games refers to incorporating performance information and analysis into the entire budgeting process，Including executive branch budgeting、Legislative funding decisions、Budget execution of various departments、Audit and expenditure review and other aspects，Thus utilizing government resources more efficiently，Make it more cost-effective and accountable，Meet policy goals，Focus on policymakers’ priorities。This kind of reform was proposed by national and local reform advocates in the United States in the early 20th century，Many developed countries have now implemented various versions of bet365 live casino games，In recent years，Many developing countries have also carried out similar reform initiatives。Generally speaking，Performance-based budgeting system consists of the following main activities: Setting measurable goals and performance indicators for government programs；Co-present budget results and spending levels in budget reports；Measure and report results during or after project execution；Evaluate results and use this information for strategic planning and budgeting，To improve government efficiency，Optimizing public accountability and other priorities。

Second, the system design of performance budget reform must consider appropriateness。Reasonably adjust the goals of performance budget reform，It is also important to be sensitive to the regional governance environment and capacity constraints。In most cases，Reformers should be flexible、Gradual approach，Allow adaptive learning and incremental reform，But the purpose of reform must be clear，To improve the efficiency of the use of limited public financial funds。Meanwhile，Must realize clearly，Performance information is unlikely to completely change the political nature of grant progress，Gradually promote reforms and gradually affect deeper changes in the management field，Maybe it can reduce the disappointment，Let government reformers、Non-government reform advocates and bet365 live casino games reform donors reduce unrealistic expectations and ill-fitting reform designs。

Overall view，bet365 live casino games is not a panacea for all budget and financial management problems，There is also no optimal performance budget design that applies to all government systems and governance environments。Effective bet365 live casino games reform should encourage more bottom-up innovation，Promote capacity building of budget management agencies and all policy departments，Emphasis on organizational learning and continuous improvement，Incentive performance instead of punishment。

　(Author’s unit: Institute of bet365 live casino games Strategy, Chinese Academy of Social Sciences)