Volume 8, Issue 1, February 2020, Page: 16-26
The Current Situation, Problems and Improvement of Ex-ante Performance Management in China
Qin-yun He, School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China
Yan Li, School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China
Chuan Tian, Bank of Weifang, Weifang, P. R. China
Received: Feb. 1, 2020;       Published: Feb. 3, 2020
DOI: 10.11648/j.sjbm.20200801.13      View  23      Downloads  14
Abstract
Budget decision-making is the first step in the process of budget management, which can have a huge impact on the effect of budget management. The correct decision can make budget expenditure achieve expected output, and the wrong decision will lead to a serious waste of budget funds. Therefore, improving the level of budget decision is the key to the full implementation of budget performance management in China. Ex-ante performance management is located in the front of budget management. It is to collect, sort out and analyze relevant information purposefully and systematically before budget decision-making. So, ex-ante performance management can provide scientific basis for budget decision-making and effectively improve the level of budget decision-making, which is of great significance to ensure the implementation effect of comprehensive budget performance management in China. Therefore, it is necessary to study the current situation of China's performance management in advance, find out the problems existing in the performance management in advance and put forward the corresponding countermeasures. This paper first clarifies the background of the implementation of Ex-ante performance management, then studies the current situation and existing problems of the implementation of Ex-ante performance management from the central and local perspectives, and finally puts forward corresponding countermeasures and suggestions.
Keywords
Budget, Ex-ante Management, Budget Decision
To cite this article
Qin-yun He, Yan Li, Chuan Tian, The Current Situation, Problems and Improvement of Ex-ante Performance Management in China, Science Journal of Business and Management. Vol. 8, No. 1, 2020, pp. 16-26. doi: 10.11648/j.sjbm.20200801.13
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