THE APPLICATION OF THE EVALUATION RESULTS OF THE STATE BUDGET EFFECTIVENESS IN CHINA (ON THE MATERIAL OF RUSSIAN AND FOREIGN LITERATURE)

In order to explore the current research status of the application of performance evaluation results of government budget in China, this paper reviews and summarizes relevant literature on performance budgeting and performance information. Overall, foreign scholars study mainly focuses on the analysis of the performance information and budgeting, performance accountability, information disclosure and public participation in the consolidation process; the domestic research mainly focus on application experience for foreign results, as well as to the performance evaluation results of application in China and budgeting. Accountability, and the necessity and feasibility of information analysis, but there are still not comprehensive, complete and system research question. Therefore, it is necessary to conduct in-depth research on the following aspects: clearly define the content of performance information, introduce the research perspective of information theory, consider the influence of psychological factors and political budget on performance budget, analyze the role of budget performance information quantitatively, and systematically analyze the application mode of budget performance evaluation results.