Discussion of a Utilization-Driven Approach for Performance-Informed Budgeting in China
Chinese Public Administration Review, Vol 6, Issue1/2, pp. 17-26, September/December 2009
10 Pages Posted: 29 Oct 2012
Date Written: 2009
Abstract
The diffusion of performance budgeting into China asks the question: how may China approach this task? This research examines the experience of performance budgeting in the United States, and explores the desirability of a utilization-driven approach to implement performance budgeting in China. This article argues that, given what we have known from experiences in other countries, a utilization driven approach, an approach that means to design a performance measurement system that clearly identifies the users of information and the intended uses, holds the promise in China’s unique historical, political and cultural environment.
Keywords: China, budgeting, performance
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