新《预算法》中首次以法律形式明确了我国公共财政预算收支中的绩效管理要求,而且要求公共财政预算绩效管理要贯穿预算活动整个过程,也对预算绩效的评价方式、评价范围、结果应用等实操领域做出了完整的规范。但从这一年的发展回头来看,财政绩效,或者说狭义的政府绩效(不含项目中非资金绩效)在这一年中,还是处于一个探索阶段。概念之辩在新《预算法》中,明确提出各级政府、各部 For the first time in the new “Budget Law”, the performance management requirements in the budgetary revenue and expenditures of public finance in China are clarified by law, and the performance management of public budget needs to run through the whole process of budgetary activities, as well as the evaluation methods, scope and results of budget performance Applications and other real operation areas made a complete specification. Looking back on the development of this year, however, fiscal performance, or narrowly defined performance of the government (excluding the non-government funding of the project), is still at an exploratory stage this year. Debate on concept In the new “Budget Law”, it clearly states that all levels of government and ministries should be put forward