Assessing the Impact of Performance-Based Budgeting: A Comparative Analysis across the United States, Taiwan, and China


Jack Yun-Jie Lee is Professor of Public Administration at the National Open University in Taiwan. His Ph.D. in Public Policy Analysis is from the University of North Carolina at Chapel Hill. He was a Visiting Professor at Nanjing University, China and a Fulbright Visiting Scholar of Kennedy School of Government at Harvard University. He thanks Fulbright Foundation and the Asia Programs of Kennedy School for their support of this study.

XiaoHu Wang is professor of public administration at the University of Central Florida. His research covers topics in performance management and public financial management. He is the author of Performance Analysis for Public and Nonprofit Organizations (Jones & Bartlett, 2009).


What is the impact of performance-based budgeting (PBB) on governmental spending? Do various PBB implementation strategies result in different outcomes? The authors, Jack Yun-jie Lee of National Open University in Taiwan and XiaoHu Wang of the University of Central Florida, gathered data from the United States, Taiwan, and China (Guangdong Province) to explore the possible intermediate- and long-term results of PBB. The data demonstrate how the impacts of PBB vary across countries and regions.