Practice,Theory and Future of Cost Budget Performance Management
As the fiscal condition continues to strain in China,establishing the performance management concept of value for money and implementing cost budget performance management are crucial to improve quality and effectiveness of budget performance management reform in the new era.Currently,cost budget performance management,as the upholding and breaking of budget performance management,has transitioned from pilot to nationwide implementa-tion.Based on the value for money performance view,cost budget performance management aims to establish direct performance budgeting and is a substantial support for the modern budget sys-tem and zero-based budget reform.Cost budget performance management has grown up in China and has formed a preliminary theoretical system,institutional system and methodological system,contributing to the construction of an autonomous knowledge system for budget performance man-agement.Deepening cost budget performance management requires the implementation of inte-gration and support projects to integrate cost budget performance management into zero-based budgeting;the implementation of system integration projects to construct an all-round,whole process and full coverage system;the implementation of key breakthrough projects to enhance the quality and efficiency of industry development;and the implementation of strong foundation and quality improvement projects to sink the base and tamp the foundation.
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