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| The Effects， Problems and Policy Suggestions of the Implementation of Budget Performance Management in Local Finance of China——Based on the Questionnaire Survey of Hubei Province |
| Li Xiangyun |
| School of Public Finance and Taxation， Zhongnan University of Economics and Law， Wuhan 430073 |
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Abstract Based on the questionnaire survey of 124 provincial budget units and 64 municipal and county finance bureaus， it is found that the implementation of budget performance management in local finance has improved the quality of public service and reduced the invalid expenditure， but the effects on reducing public service unit cost and improving communication is not obvious. At the same time， it is also found that there are some significant problems， for example， the unformed performance culture， the incomplete basic conditions， the haphazard process， and the unclear division of relevant institutions’ responsibility. To further promote the reform of budget performance management， it is necessary to strengthen publicity， create conditions， standardize the process， and divide the main responsibilities of participating institutions clearly.
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Received: 17 September 2020
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2020, Vol. 59 
