Budget Performance Management Reform from the Perspective of Organizational Culture

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Journal of Central University of Finance & Economics ›› 2022, Vol. 0 ›› Issue (1) : 3-10.

MA Cai-chen, PAN Mei-li

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Abstract

Good organizational culture is the premise and important support for the effective implementation of budget performance management system.As an important policy tool of modern government governance,performance budgeting is widely used and implemented in the world.In practice,not only developed economies face the problem of blocked application of performance evaluation results,but also China's budget performance management reform faces the problem of formalization and fragmentation.This paper starts from Hofstede's national cultural dimensions,analyzes the mechanism of different cultural dimensions on budget performance management,and discusses the dilemma of budget performance management reform caused by conflicts between cultural dimensions.Combining with the characteristics of Chinese organizational culture,in order to bridge the conflict between cultural dimensions,it is necessary to strengthen the budget performance management planning and control,to promote the rule of law in performance management,to establish performance-based incentive and restraint mechanism,to pay attention to performance learning and communication.Finally achieving the goal of building a comprehensive budget performance management system of modern financial system construction.

Key words

Budget performance management / Government budget / Organizational culture / Uncertainty avoidance

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MA Cai-chen, PAN Mei-li. Budget Performance Management Reform from the Perspective of Organizational Culture[J]. Journal of Central University of Finance & Economics, 2022, 0(1): 3-10

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