How to use performance data in budgetary decision-making process influences the success of implementation of the new performance budgeting. The paper first examines the common problems of performance evaluation and performance budgeting. Then, it explores the difficulties of linking performance and budget, such as the technical limitation of performance data, the basis of budgetary decision, and the need of incentive mechanism. Finally, the paper points out the ways how performance results and resource allocation could be linked.
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