Performance Management Model of Public Expenditure Based on PDCA Cycle Theory

PDCA management cycle provides a set of measurement standards for budget performance management, which is consistent in the fundamental purpose and meets the requirements of national medium-term financial planning management. Therefore, the performance management mode of public expenditure based on PDCA cycle theory is proposed. In the work of budget performance management, PDCA work method is applied in every link from goal setting, performance operation, performance evaluation to application of evaluation results, etc., and the quality of each cycle is improved one step, so as to improve the quality of budget performance management.