Comparison of Performance Budget and Traditional Budget

Cong-qin ZENG

Abstract



With the development of marketing economy and legal system construction, people are paying more and more attention to the transparency, structure and the effectiveness of government finance. Information supplied by Government Budget Accounting provides the best way according to which people supervise and judge the government’s performance. But current Government Budget Accounting has shortcomings in theory foundation. So it’s very urgent to promote reforms on it. This article mainly introduces the difference between the new performance budget and the traditional budget.
Key words: Performance budget, Traditional budget, Comparison
Résumé: Avec le développement de l’économie de marché et la construction du système légal, on prête plus d’attention à la transparence, la structure et l’efficacité des finances gouvernementales. Et les informations fournies par la Comptabilité de Budget du Gouvernement sont importantes, car on peut superviser et juger, d’après ces informations, la performance du gouvernement. Mais la Comptabilité de Budget du Gouvernement en cours manifeste des défauts dans la fondation théorique. Donc il est urgent d’effectuer la réforme en ce domaine. L’article présent introduit principalement les différences entre le nouveau budget de performance et le budget traditionnel.
Mots-Clés: budget de performance, budget traditionnel, comparaison

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DOI: http://dx.doi.org/10.3968/j.css.1923669720070305.012

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