Beginning to unlock the black box of the budgetary performance evaluation practices in China: a case study of evaluation reports from Zhejiang province

Using first-hand performance evaluation reports from Zhejiang province and a series of interviews, this paper provides a preliminary assessment of performance evaluation in China. Evaluation reports are examined in terms of their format, content, evaluative criteria, conclusion and the characteristics of evaluation staff. China was found to be somewhat open in terms of involving external evaluators, and minimal variance was seen in evaluation scores. China is in the early stages of measuring performance in a context where centralized governance is in place; various reform initiatives are taking shape; the boundaries of scientific evaluations and the potential usefulness of performance evaluations within its political environment are unknown. Many developing economies are in similar situations, so this paper will have relevance well beyond China.