Abstract:

Budget performance management is a performance management based on budget, which is an important part of government performance management. Taking 31 provincial local governments in China in 2018 as research cases, this paper uses the fuzzy set qualitative comparative analysis (fs/QCA) method to analyze the relevant indicators that affect the reform of budget performance management, and reveals how different factors combine to influence the reform of local government budget performance management. The research finds that economic development, fiscal decentralization, fiscal transparency and organizational redundancy are the main factors affecting the reform of local government budget performance management. Effective promotion of budget performance management requires multiple factors to work together. In the future, local governments should be more active in developing the economy externally and attracting talent inflows. They should further improve financial transparency, eliminate organizational redundancy and reduce administrative costs internally, so as to effectively promote budget performance management.

Key words: budget performance management, qualitative comparative analysis of fuzzy sets, modernization of governance system, modernization of governance capacity, configuration analysis