Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022)

The Content Construction and Future Development Options of All-round, Whole-process, and Whole-coverage Budget Performance Management

Authors
Yuanhang Li1, 1, *
1School of Public Administration, China University of Labor Relations, Beijing, 100048, China
*Corresponding author. Email: voyager2001@126.com
Corresponding Author
Yuanhang Li
Available Online 27 December 2022.
DOI
10.2991/978-94-6463-098-5_88How to use a DOI?
Keywords
Whole process budget performance management; All-round budget performance management; Full coverage budget performance management1. Introduction
Abstract

With the deepening of the reform of China's fiscal and taxation system and the advancement of the establishment of a modern fiscal pillar, China's budget performance management has become a problem worthy of study. Only good budget management can provide a basic guarantee for the realization of performance goals and the high-quality supply of public goods. Based on the overall requirements of all-round, full-process and full-coverage budget performance management, and reviewing the development history of China's budget performance management reform, this paper deeply analyzes the existence of all-round, full-process and full-coverage budget performance management in actual practice. The purpose is to provide a reference path selection for the next step to optimize the implementation of government budget performance management in an all-round, whole-process, and full-coverage manner. It aims at at promoting the modernization of the national governance system and governance capacity, and improve the budget performance management system.

Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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Volume Title
Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022)
Series
Advances in Economics, Business and Management Research
Publication Date
27 December 2022
ISBN
10.2991/978-94-6463-098-5_88
ISSN
2352-5428
DOI
10.2991/978-94-6463-098-5_88How to use a DOI?
Copyright
© 2023 The Author(s)
Open Access
Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

Cite this article

TY  - CONF
AU  - Yuanhang Li
PY  - 2022
DA  - 2022/12/27
TI  - The Content Construction and Future Development Options of All-round, Whole-process, and Whole-coverage Budget Performance Management
BT  - Proceedings of the 2022 4th International Conference on Economic Management and Cultural Industry (ICEMCI 2022)
PB  - Atlantis Press
SP  - 770
EP  - 781
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-098-5_88
DO  - 10.2991/978-94-6463-098-5_88
ID  - Li2022
ER  -