Comparison and Enlightenments on Budget Performance Evaluation of International Organizations

doi:10.3969/j.issn.1005-6378.2019.04.012

Abstract

Abstract: The comprehensive implementation of budget performance management is an important proposition in the construction of Chinas financial system. Since the 1970s and 1980s, international organizations have gradually developed a set of budget performance evaluation system that pursues“results” and gradually moves towards unified and joint evaluation. In the course of the reform of budget performance management, various international organizations have designed the performance evaluation system of program evaluation, country level evaluation and agency level evaluation. Different characteristics are presented in the selection of evaluation subjects, the division of evaluation objects and the construction of evaluation indicators, which has important revelatory value for the promotion of the reform of comprehensive implementation strategy of budget performance management in China.

Key words: budget performance management, performance budgeting, international organizations, independent evaluation subject, the evaluation indicator

CLC Number:

F812.3

MA Cai-chen,ZHAO Di. Comparison and Enlightenments on Budget Performance Evaluation of International Organizations[J]. JOURNAL OF HEBEI UNIVERSITY (Philosophy and Social Science), 2019, 44(4): 72-81.

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