The Budget Performance and Government Accounting Research Center (formerly the Government Comprehensive Financial Reporting Research Center) was established in June 2018, co-initiated by Xiamen National Accounting College in collaboration with the Fujian Provincial Department of Finance, Xiamen Municipal Bureau of Finance, the Department of Accounting at Xiamen University, Xiamen Tianjian Consulting Co., Ltd., and RSM China. Its mission is to become China's most authoritative industry-academia-research integration platform for government accounting studies, characterized by its non-governmental and open nature.
Since the 19th National Congress of the Communist Party of China, China's budget performance management reforms have deepened. To better serve the central tasks of government budget performance management, the Government Comprehensive Financial Reporting Research Center was officially reorganized into the Budget Performance and Government Accounting Research Center in December 2021. The revamped center brings together leading experts in budget performance management and government accounting, enhancing its research capabilities and practical focus.
In recent years, the center has focused on two key areas:
00001. Research and Policy Support: Conducting critical studies, drafting policy briefs, and publishing academic papers to serve fiscal priorities. Notably, its research on university budget management, integrated budget management systems, and zero-based budgeting reforms has received endorsements from Ministry of Finance leaders, contributing to China's budgetary reforms.
00002. Education and Training: Developing specialized courses on budget performance and government accounting to establish high-end training programs, supporting the academy's core mission. Multiple researchers have won awards in annual fiscal work evaluations for outstanding papers and surveys.
In 2025, the center was incorporated into the Fujian Provincial Department of Finance's Expert Think Tank, undertaking key provincial performance evaluation projects to serve local fiscal priorities. It maintains close collaboration with Xiamen's financial authorities, cooperating on policy implementation, research, and continuing education to strengthen municipal accounting management.
Looking ahead, the center will continue to bridge academic research and practical application, providing robust support for China's budget performance reforms and government accounting advancements.