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| The Key Influencing Factors and Mechanisms of the Application of Local Government Budget Performance Evaluation Results: Based on the Analysis Framework of Information Ecology Theory |
| He Wensheng, Shen Shan |
| School of Management, Lanzhou University, Lanzhou 730000, China |
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Abstract The creation of a closed-loop in budget performance management, the optimization of budget allocation decisions, and the enhancement of government governance efficiency are key results achieved through the application of budget performance evaluation results. In response to the specific requirements set forth by the Central Committee of the Communist Party of China and the State Council to “strengthen the application of performance evaluation results”, institutional construction and innovative methods for the application of budget performance evaluation results are actively pursued by local governments. Nevertheless, the extent to which local government budget performance evaluation results are applied remains quite limited in terms of both breadth and depth, and research on the factors influencing the application of these results is also characterized by fragmentation and piecemeal efforts. Therefore, an exploration into the key factors and their influencing mechanism regarding the application of local government budget performance evaluation results is of considerable theoretical and practical significance.Based on the information ecology theory, a model of key influencing factors for the application of budget performance evaluation results has been constructed in this paper, which includes institutional pressure, transformational leadership, and result credibility, covering three levels: external environment, organizational characteristics, and result traits. The model includes institutional pressure, transformational leadership, and result reliability. The study, which focuses on county-level governments, utilizes structural equation model to investigate the impact of various factors on the application of local government budget performance evaluation results. It has been found that: (1) Institutional pressure, transformational leadership, and result reliability all exert a positively direct impact on the application of local government budget performance evaluation results. Institutional pressure is identified as the most direct and powerful driver of the application of local government budget performance evaluation results. A high level of multiple institutional pressures can effectively reduce deviations in government implementation, encouraging local governments to apply budget performance evaluation results in a more rational manner. (2) Institutional pressure indirectly influences the application of local government budget performance evaluation results through transformational leadership and result reliability, presenting diversified impact pathways and varying degrees of effects. This also indicates that transformational leadership and result reliability are key channels for deepening the application of budget performance evaluation results. It is recommended that the application process of budget performance evaluation results in local governments in China be accelerated by enhancing the institutional pressure-driven mechanism, optimizing organizational leadership styles, and strengthening performance evaluation capabilities.The innovations presented in this paper are as follows first, the use of information ecology theory is employed to analyze how various factors and their interactions affect the application of budget performance evaluation results, thereby enriching the theoretical explanations pertinent to budget performance management and strengthening the theoretical support for public sector budget performance management; second, empirical research methods are utilized to uncover the formation process and underlying reasons for the application of budget performance evaluation results by county-level governments in China, with specific approaches proposed for the continuous enhancement of the application of these results. This extends the application scenarios of budget performance management within the Chinese context and provides decision-making references for government departments to solve the application dilemma of budget performance evaluation results.
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Received: 03 June 2024
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2025, Vol. 55 
