The impact of institutional pressure and resource provision on reforms for performance-based budgeting: empirical evidence from China

Renxing He, Wensheng He and Shan Shen

Public Money & Management, 2025, vol. 45, issue 7, 809-818

Abstract: With a declining global economic growth rate, countries can face a disconnect between fiscal revenue and government spending. Performance-based budgeting (PBB) is a solution to optimize the allocation of budgetary resources, improve financial efficiency and effectiveness, and strengthen supervision and accountability. PBB reform in local government has a substantial effect on the success or failure of overall PBB in China, and this article explores key factors in successful PBB at the county level in China.

Date: 2025
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DOI: 10.1080/09540962.2025.2449965

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