Abstract：In the new century, many countries have introduced performance into public expenditure budgeting, offering good solutions to some urgent deep-seated problems in public expenditure budgeting. China’s traditional budgeting management is far from perfect to meet the needs of ever-expanding fiscal revenue and expenditure. The present performance management has problems such as unreasonable expenditure structure and incomplete public expenditure system. Therefore, the implementation of budgeting performance management is a realistic and urgent choice for China. Foreign experience in public expenditure budgeting management shows performance budgeting reform can push the government to improve its service, effectively avoid wasting fiscal funds, and actively and steadily achieve a dynamic fiscal balance. Based on foreign experience and Chinese reality, to strengthen and improve the construction of public expenditure budgeting performance management system, we should focus on top design and improve budgeting performance management system. Besides, we have to establish a sound public budget expenditure management evaluation system, and improve communication and feedback system in performance management so as to make budget expenditure more transparent. Furthermore, we should strengthen big data management in performance management and promoting sharing in the cloud so as to help build budget management system.
2017, Vol. 34 
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