随着西方新公共管理理论兴起,特别是美国政府实施《政府与绩效法案》,实行以结果导向的绩效管理,提高国家决策质量和公共部门效率为改革目标,细化部门预算,强调部门提供服务的效率和效果,并对其进行绩效评估和考核。我国部门预算就是财政按照规范的程序和方法,将每个部门的所有收入、支出通过一本预算详细地反映出来,经过国家权力机关审查批准后严格执行的预算编制管理办法,是国家财政供给方式的重大改革,是我国政府预算制度改革中的一项重大举措。运行几年来,已取得一定成绩,奠定公共财政改革的基础,但与发达国家相比,还有很大的差距。本文将对乡级部门预算管理与改革提出相关的对策。 With the rise of Western theories of new public administration, especially the U.S. government’s implementation of the Government and Performance Bill, the implementation of results-oriented performance management, the improvement of the quality of state decision-making and the efficiency of the public sector as the reform goals, the departmental budget is refined to emphasize the services provided by the departments The efficiency and effectiveness, and its performance evaluation and assessment. China’s departmental budget is the financial procedures and methods in accordance with the norms, all the revenue and expenditure of each department through a budget reflected in detail, after the examination and approval of the state organs strictly enforced budget management approach is the state financial supply The major reform is a major move in the reform of the government budget system in our country. In the past few years, some achievements have been made and the foundation of public finance reform has been laid. However, compared with the developed countries, there is still a big gap. This article will put forward some countermeasures to the budget management and reform of township departments.