讲求成本和效益,是预算绩效管理的本质要求。近年来,各级财政和预算部门积极推进预算绩效管理,绩效理念逐渐深入,支出责任进一步强化,资金使用效益不断提高。但是,在预算资金管理上,“重分配、轻管理,重支出、轻绩效”的情况仍普遍存在,“不顾成本、不计代价”的现象还比较突出,特别是成本效益的理念和方法没有得到深入应用,造成支出责任淡化、资金 Focus on cost and effectiveness, is the essential requirement of budget performance management. In recent years, the financial and budget departments at all levels have actively promoted the performance management of budgets, the concept of performance has been gradually deepened, the responsibility for spending has been further strengthened, and the efficiency of capital utilization has been continuously improved. However, in the budgetary fund management, the situation of “redistribution, light management, heavy expenditure, light performance” still prevails, and the phenomenon of “regardless of cost, regardless of cost” is still prominent, especially the concept of cost-effectiveness And methods have not been in-depth application, resulting in the depletion of spending responsibility, capital