The Content Construction and Future Development Options of All-round, Whole-process, and Whole-coverage Budget Performance Management
- DOI
- 10.2991/978-94-6463-098-5_88How to use a DOI?
- Keywords
- Whole process budget performance management; All-round budget performance management; Full coverage budget performance management1. Introduction
- Abstract
With the deepening of the reform of China's fiscal and taxation system and the advancement of the establishment of a modern fiscal pillar, China's budget performance management has become a problem worthy of study. Only good budget management can provide a basic guarantee for the realization of performance goals and the high-quality supply of public goods. Based on the overall requirements of all-round, full-process and full-coverage budget performance management, and reviewing the development history of China's budget performance management reform, this paper deeply analyzes the existence of all-round, full-process and full-coverage budget performance management in actual practice. The purpose is to provide a reference path selection for the next step to optimize the implementation of government budget performance management in an all-round, whole-process, and full-coverage manner. It aims at at promoting the modernization of the national governance system and governance capacity, and improve the budget performance management system.
- Copyright
- © 2023 The Author(s)
- Open Access
- Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.
Cite this article
TY - CONF AU - Yuanhang Li PY - 2022 DA - 2022/12/27 TI - The Content Construction and Future Development Options of All-round, Whole-process, and Whole-coverage Budget Performance Management BT - Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022) PB - Atlantis Press SP - 770 EP - 781 SN - 2352-5428 UR - https://doi.org/10.2991/978-94-6463-098-5_88 DO - 10.2991/978-94-6463-098-5_88 ID - Li2022 ER -