Abstract：From the perspective of public value theory， this paper conducts an empirical analysis on government budget performance evaluation and its influencing factors based on provincial panel data. The results show that the budget performance of most provinces has been improved year by year to varying degrees， but the overall situation still needs to be improved， and there are certain regional differences. Under static panel conditions， mission management (cumulative years of reform)， political management (budget supervision capability of People’s Congress and budget transparency)， and operation management (budget comprehensiveness and budget normalization) all have significant and positive effects on government budget performance. System GMM estimate also confirms the role of public value management in promoting government budget performance， but the positive relationship of budget supervision capability of People’s Congress and budget normalization is not prominent. In addition， the budgetary environment， such as marketization degree and corruption， is also influencing the government budget performance. The conclusion of the study provides some reference points for macroscopically grasping government budget performance， diagnosing its influencing factors， and strengthening public value management to deepen government budget reform.
山雪艳. 政府预算绩效评价及其影响因素：基于公共价值理论的实证研究[J]. 华中师范大学学报（人文社会科学版）, 2020, 59(4): 68-77.
Shan Xueyan. Performance Evaluation of Government Budget and Its Influencing Factors——An Empirical Analysis Based on Public Value Theory. journal1, 2020, 59(4): 68-77.
2020, Vol. 59 
