Government Performance Management is a new government management pattern. It plays an important role in the development of the local government and an important part of the government human resource management. Since ...Government Performance Management is a new government management pattern. It plays an important role in the development of the local government and an important part of the government human resource management. Since China began to implement its government performance management, it has obtained some initial results. But it is still in the exploratory and improvement stage. Because a lot of problems arise in the actual operation process, so theoretical research and practice experience need to be further improved. Therefore, analyzing the local government perfornaance management problems and exploring strategies to improve the performance management are currently the objective requirements of the socialist market economy construction and governance reform in China and will have great significance.展开更多
Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since...Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.展开更多
Chinese and Western government performance management differs in terms of their macro-environment, institutional foundation and functional definition, as well as in their values, indicator systems and implementation m...Chinese and Western government performance management differs in terms of their macro-environment, institutional foundation and functional definition, as well as in their values, indicator systems and implementation mechanisms. In their practice, local governments in China go beyond institutional transplantation and imitation while learning from Western experience in performance management. Through comparison, reflection and efforts to surpass the West, and on the basis of the realities of China＇s socioeconomic development, cultural conditions and governmental reform, they have initiated a Chinese performance management model that fits China＇s conditions, with a view to vigorously advancing the enterprise of administrative reform. From comparing experience in China and the West and analyzing the essence and the theoretical value of the Chinese model, we can conclude that it is a new model that pursues innovation-led performance improvement. It has a well-established internal structure that seeks performance improvement across the dimensions of institutions, mechanisms, ftmctions and supplementary aspects. Nevertheless, the approach to be taken in its future development remains to be further studied.展开更多
文摘Government Performance Management is a new government management pattern. It plays an important role in the development of the local government and an important part of the government human resource management. Since China began to implement its government performance management, it has obtained some initial results. But it is still in the exploratory and improvement stage. Because a lot of problems arise in the actual operation process, so theoretical research and practice experience need to be further improved. Therefore, analyzing the local government perfornaance management problems and exploring strategies to improve the performance management are currently the objective requirements of the socialist market economy construction and governance reform in China and will have great significance.
文摘Mueller said： ＂The environment has reflection on accounting; different cultural, economic, legal and political backgrounds produce different accounting systems.＂ It＇s no exception with government accounting. Since 1998, China＇s current budget accounting system has been acting as government accounting. Basically, it fulfilled the needs of relevant government accounting. The government accounting integrated with budget accounting. As time passes by, the current budget accounting can not meet the deepening globalization of the market economy nor the developing economic and political environment in terms of the definition of objectives, choices of basic accounting, offering of accounting information. In recent years, public finance reform, transformation of government functions, the public consciousness and other factors call for higher needs for the new government accounting. The current budget fails to provide enough government accounting information that the public need. In 2011, China started a pilot of performance management and performance budgeting in the country. The efficient use of public funds, the profits, and the effectiveness of public information draw more users＇ attention. It becomes more important for the govemrnent accounting larovidin~ information of performance evaluation.
文摘Chinese and Western government performance management differs in terms of their macro-environment, institutional foundation and functional definition, as well as in their values, indicator systems and implementation mechanisms. In their practice, local governments in China go beyond institutional transplantation and imitation while learning from Western experience in performance management. Through comparison, reflection and efforts to surpass the West, and on the basis of the realities of China＇s socioeconomic development, cultural conditions and governmental reform, they have initiated a Chinese performance management model that fits China＇s conditions, with a view to vigorously advancing the enterprise of administrative reform. From comparing experience in China and the West and analyzing the essence and the theoretical value of the Chinese model, we can conclude that it is a new model that pursues innovation-led performance improvement. It has a well-established internal structure that seeks performance improvement across the dimensions of institutions, mechanisms, ftmctions and supplementary aspects. Nevertheless, the approach to be taken in its future development remains to be further studied.
