The Current Situation, Problems and Improvement of Ex-ante Performance Management in China

Qin-yun He; Yan Li; Chuan Tian

doi:doi:10.11648/j.sjbm.20200801.13

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The Current Situation, Problems and Improvement of Ex-ante Performance Management in China

Qin-yun He, Yan Li, Chuan Tian

Published in Science Journal of Business and Management (Volume 8, Issue 1)

Received: 3 December 2019 Published: 3 February 2020

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Abstract

Budget decision-making is the first step in the process of budget management, which can have a huge impact on the effect of budget management. The correct decision can make budget expenditure achieve expected output, and the wrong decision will lead to a serious waste of budget funds. Therefore, improving the level of budget decision is the key to the full implementation of budget performance management in China. Ex-ante performance management is located in the front of budget management. It is to collect, sort out and analyze relevant information purposefully and systematically before budget decision-making. So, ex-ante performance management can provide scientific basis for budget decision-making and effectively improve the level of budget decision-making, which is of great significance to ensure the implementation effect of comprehensive budget performance management in China. Therefore, it is necessary to study the current situation of China's performance management in advance, find out the problems existing in the performance management in advance and put forward the corresponding countermeasures. This paper first clarifies the background of the implementation of Ex-ante performance management, then studies the current situation and existing problems of the implementation of Ex-ante performance management from the central and local perspectives, and finally puts forward corresponding countermeasures and suggestions.

Published in	Science Journal of Business and Management (Volume 8, Issue 1)
DOI	10.11648/j.sjbm.20200801.13
Page(s)	16-26
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2020. Published by Science Publishing Group

Keywords

Budget, Ex-ante Management, Budget Decision

References

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APA Style

Qin-yun He, Yan Li, Chuan Tian. (2020). The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Science Journal of Business and Management, 8(1), 16-26. https://doi.org/10.11648/j.sjbm.20200801.13

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ACS Style

Qin-yun He; Yan Li; Chuan Tian. The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Sci. J. Bus. Manag. 2020, 8(1), 16-26. doi: 10.11648/j.sjbm.20200801.13

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AMA Style

Qin-yun He, Yan Li, Chuan Tian. The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Sci J Bus Manag. 2020;8(1):16-26. doi: 10.11648/j.sjbm.20200801.13

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@article{10.11648/j.sjbm.20200801.13,
  author = {Qin-yun He and Yan Li and Chuan Tian},
  title = {The Current Situation, Problems and Improvement of Ex-ante Performance Management in China},
  journal = {Science Journal of Business and Management},
  volume = {8},
  number = {1},
  pages = {16-26},
  doi = {10.11648/j.sjbm.20200801.13},
  url = {https://doi.org/10.11648/j.sjbm.20200801.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20200801.13},
  abstract = {Budget decision-making is the first step in the process of budget management, which can have a huge impact on the effect of budget management. The correct decision can make budget expenditure achieve expected output, and the wrong decision will lead to a serious waste of budget funds. Therefore, improving the level of budget decision is the key to the full implementation of budget performance management in China. Ex-ante performance management is located in the front of budget management. It is to collect, sort out and analyze relevant information purposefully and systematically before budget decision-making. So, ex-ante performance management can provide scientific basis for budget decision-making and effectively improve the level of budget decision-making, which is of great significance to ensure the implementation effect of comprehensive budget performance management in China. Therefore, it is necessary to study the current situation of China's performance management in advance, find out the problems existing in the performance management in advance and put forward the corresponding countermeasures. This paper first clarifies the background of the implementation of Ex-ante performance management, then studies the current situation and existing problems of the implementation of Ex-ante performance management from the central and local perspectives, and finally puts forward corresponding countermeasures and suggestions.},
 year = {2020}
}

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TY  - JOUR
T1  - The Current Situation, Problems and Improvement of Ex-ante Performance Management in China
AU  - Qin-yun He
AU  - Yan Li
AU  - Chuan Tian
Y1  - 2020/02/03
PY  - 2020
N1  - https://doi.org/10.11648/j.sjbm.20200801.13
DO  - 10.11648/j.sjbm.20200801.13
T2  - Science Journal of Business and Management
JF  - Science Journal of Business and Management
JO  - Science Journal of Business and Management
SP  - 16
EP  - 26
PB  - Science Publishing Group
SN  - 2331-0634
UR  - https://doi.org/10.11648/j.sjbm.20200801.13
AB  - Budget decision-making is the first step in the process of budget management, which can have a huge impact on the effect of budget management. The correct decision can make budget expenditure achieve expected output, and the wrong decision will lead to a serious waste of budget funds. Therefore, improving the level of budget decision is the key to the full implementation of budget performance management in China. Ex-ante performance management is located in the front of budget management. It is to collect, sort out and analyze relevant information purposefully and systematically before budget decision-making. So, ex-ante performance management can provide scientific basis for budget decision-making and effectively improve the level of budget decision-making, which is of great significance to ensure the implementation effect of comprehensive budget performance management in China. Therefore, it is necessary to study the current situation of China's performance management in advance, find out the problems existing in the performance management in advance and put forward the corresponding countermeasures. This paper first clarifies the background of the implementation of Ex-ante performance management, then studies the current situation and existing problems of the implementation of Ex-ante performance management from the central and local perspectives, and finally puts forward corresponding countermeasures and suggestions.
VL  - 8
IS  - 1
ER  -

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Author Information

Qin-yun He

School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China
Yan Li

School of Public Finance and Tax, Central University of Finance and Economics, Beijing, P. R. China
Chuan Tian

Bank of Weifang, Weifang, P. R. China

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Plain Text BibTeX RIS

APA Style

Qin-yun He, Yan Li, Chuan Tian. (2020). The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Science Journal of Business and Management, 8(1), 16-26. https://doi.org/10.11648/j.sjbm.20200801.13

Copy | Download

ACS Style

Qin-yun He; Yan Li; Chuan Tian. The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Sci. J. Bus. Manag. 2020, 8(1), 16-26. doi: 10.11648/j.sjbm.20200801.13

Copy | Download

AMA Style

Qin-yun He, Yan Li, Chuan Tian. The Current Situation, Problems and Improvement of Ex-ante Performance Management in China. Sci J Bus Manag. 2020;8(1):16-26. doi: 10.11648/j.sjbm.20200801.13

Copy | Download

@article{10.11648/j.sjbm.20200801.13,
  author = {Qin-yun He and Yan Li and Chuan Tian},
  title = {The Current Situation, Problems and Improvement of Ex-ante Performance Management in China},
  journal = {Science Journal of Business and Management},
  volume = {8},
  number = {1},
  pages = {16-26},
  doi = {10.11648/j.sjbm.20200801.13},
  url = {https://doi.org/10.11648/j.sjbm.20200801.13},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.sjbm.20200801.13},
  abstract = {Budget decision-making is the first step in the process of budget management, which can have a huge impact on the effect of budget management. The correct decision can make budget expenditure achieve expected output, and the wrong decision will lead to a serious waste of budget funds. Therefore, improving the level of budget decision is the key to the full implementation of budget performance management in China. Ex-ante performance management is located in the front of budget management. It is to collect, sort out and analyze relevant information purposefully and systematically before budget decision-making. So, ex-ante performance management can provide scientific basis for budget decision-making and effectively improve the level of budget decision-making, which is of great significance to ensure the implementation effect of comprehensive budget performance management in China. Therefore, it is necessary to study the current situation of China's performance management in advance, find out the problems existing in the performance management in advance and put forward the corresponding countermeasures. This paper first clarifies the background of the implementation of Ex-ante performance management, then studies the current situation and existing problems of the implementation of Ex-ante performance management from the central and local perspectives, and finally puts forward corresponding countermeasures and suggestions.},
 year = {2020}
}

Copy | Download

TY  - JOUR
T1  - The Current Situation, Problems and Improvement of Ex-ante Performance Management in China
AU  - Qin-yun He
AU  - Yan Li
AU  - Chuan Tian
Y1  - 2020/02/03
PY  - 2020
N1  - https://doi.org/10.11648/j.sjbm.20200801.13
DO  - 10.11648/j.sjbm.20200801.13
T2  - Science Journal of Business and Management
JF  - Science Journal of Business and Management
JO  - Science Journal of Business and Management
SP  - 16
EP  - 26
PB  - Science Publishing Group
SN  - 2331-0634
UR  - https://doi.org/10.11648/j.sjbm.20200801.13
AB  - Budget decision-making is the first step in the process of budget management, which can have a huge impact on the effect of budget management. The correct decision can make budget expenditure achieve expected output, and the wrong decision will lead to a serious waste of budget funds. Therefore, improving the level of budget decision is the key to the full implementation of budget performance management in China. Ex-ante performance management is located in the front of budget management. It is to collect, sort out and analyze relevant information purposefully and systematically before budget decision-making. So, ex-ante performance management can provide scientific basis for budget decision-making and effectively improve the level of budget decision-making, which is of great significance to ensure the implementation effect of comprehensive budget performance management in China. Therefore, it is necessary to study the current situation of China's performance management in advance, find out the problems existing in the performance management in advance and put forward the corresponding countermeasures. This paper first clarifies the background of the implementation of Ex-ante performance management, then studies the current situation and existing problems of the implementation of Ex-ante performance management from the central and local perspectives, and finally puts forward corresponding countermeasures and suggestions.
VL  - 8
IS  - 1
ER  -

Copy | Download