Performance budgeting initiatives

Peipei Zhang and Meili Niu

Chapter 19 in Handbook of Public Finance in China, 2026, pp 425-452 from Edward Elgar Publishing

Abstract: Performance budgeting (PB) has emerged as a significant global trend in public financial management reform. Although its initial aim was to improve budgetary allocation efficiency, it is inherently inseparable from policy implementation. Since 2003, China has embarked on reforms to integrate performance information into its budgeting process, targeting long-standing budget management issues. This chapter examines the background of PB reform in China, reviews the features of the implementation of the PB system, and assesses the impacts of the reform on the relationship between budget and policy. It finds that China's PB initiatives have improved the alignment of budgetary allocation with policy implementation, but a number of challenges persist.

Keywords: Performance budgeting; Budget performance management; Performance evaluation; Budget-policy alignment (search for similar items in EconPapers)
Date: 2026
ISBN: 9781035311705
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