Budget Performance Management and Government Governance Capacity Enhancement:Internal Logic and Enhancement Path
Budget performance management is an important means to strengthen the management of fiscal expenditures and improve the efficiency of using fiscal funds,a necessary way to accelerate the establishment of a modern budget system,and an important guarantee to improve the government's governance capacity and level and promote high-quality development.Taking the connotation and latitude of government governance capacity as the starting point,this paper discusses the internal logic of budget performance management reform affecting government governance capacity in three dimensions:economic,political and social,argues for the expected results achieved by implementing budget performance management reform,and accordingly puts forward three paths to improve the government's economic,political and social governance capacity,providing theoretical guidance for China to comprehensively promote budget performance management reform and further deepen the reform of budget management system,and helping local governments to improve governance capacity.