<p>Over the past several decades, new public management (NPM) and performance-based budgeting (PBB) have developed as major standards in public sector management, accentuation efficiency, responsibility, and outcome-driven resource distribution. The work efficiently investigates the connection of NPM and PBB within a Chinese ministry, analyzing their consequences for acquaintance conception, dispersion, and application in the background of public administration reorganization. This study uses Incident Historical Investigation to examine the ways in which the culture of the company, financial position, relationships between governments, and leadership traits impact provincial PBB spread in China in order to more fully comprehend the processes of PBB dissemination. According to the outcomes, (1) distinctive government officials have different motivations for adopting PBB; (2) PBB upgrades are mainly spread within bottom-up enticement, with provincial concurrence and fundamental campaigning playing a minor role; (3) jurisdictions with higher financial circumstances are more probable to implement PBB reforms; and (4) a culture that promotes reforms together with accountability can promote the spread of PBB improvements.&#xa0;Therefore, this study holds considerable significance for improving both the theoretical understanding and practical execution of the budgeting process: it gives governmental politicians and legislators important information on how to support PBB innovations and the spread of policies among mid-level authorities, especially in the context of a unitary state.</p>