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The Current Situation, Problems and Improvement of Ex-ante Performance Management in China

Received: 3 December 2019     Published: 3 February 2020
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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.

Published in Science Journal of Business and Management (Volume 8, Issue 1)
DOI 10.11648/j.sjbm.20200801.13
Page(s) 16-26
Creative Commons

This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.

Copyright

Copyright © The Author(s), 2020. Published by Science Publishing Group

Keywords

Budget, Ex-ante Management, Budget Decision

References
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[5] Jiang Shujun, Liang Lijuan. Some thoughts on the full implementation of performance target management [J]. Financial supervision, 2019 (05): 49-52.
[6] Tong Wei, Ying Xiaoyu. Methods to improve performance target management [J]. New financial management (government financial management), 2018 (11): 52-54.
[7] Tong Wei, Tian Yaqiong. Performance evaluation of department overall expenditure in advance: method and implementation path [J]. Reference for economic research, 2017 (51): 3-11.
[8] He Qing, Zhang Bin. Performance evaluation of China's fiscal expenditure: institutional framework and local practice [J]. Journal of theory, No. 10, 2012.
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  • APA Style

    Qin-yun He, Yan Li, Chuan Tian. (2020). The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Science Journal of Business and Management, 8(1), 16-26. https://doi.org/10.11648/j.sjbm.20200801.13

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    ACS Style

    Qin-yun He; Yan Li; Chuan Tian. The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Sci. J. Bus. Manag. 2020, 8(1), 16-26. doi: 10.11648/j.sjbm.20200801.13

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    AMA Style

    Qin-yun He, Yan Li, Chuan Tian. The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Sci J Bus Manag. 2020;8(1):16-26. doi: 10.11648/j.sjbm.20200801.13

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  • @article{10.11648/j.sjbm.20200801.13,
      author = {Qin-yun He and Yan Li and Chuan Tian},
      title = {The Current Situation, Problems and Improvement of Ex-ante Performance Management in China},
      journal = {Science Journal of Business and Management},
      volume = {8},
      number = {1},
      pages = {16-26},
      doi = {10.11648/j.sjbm.20200801.13},
      url = {https://doi.org/10.11648/j.sjbm.20200801.13},
      eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20200801.13},
      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.},
     year = {2020}
    }
    

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    AU  - Qin-yun He
    AU  - Yan Li
    AU  - Chuan Tian
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    JF  - Science Journal of Business and Management
    JO  - Science Journal of Business and Management
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    PB  - Science Publishing Group
    SN  - 2331-0634
    UR  - https://doi.org/10.11648/j.sjbm.20200801.13
    AB  - 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.
    VL  - 8
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Author Information
  • School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China

  • School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China

  • Bank of Weifang, Weifang, P. R. China

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