随着我国公共财政制度的日渐完善,以及财政预算管理改革的持续深入,财政预算管理的理念由最初的重“分配”向重“管理”转变,并逐渐摆脱收入控制模式下对公共资源的简单分配,力图通过加强绩效管理谋求更高的资源使用效益。预算绩效管理是在绩效预算概念基础上提出的,适合我国社会主义市场经济条件下预算体制改革的新理念。从 With the continuous improvement of public finance system in our country and the continuous deepening of reform of budget management, the concept of budget management has been changed from initial “distribution” to “heavy” management and has gradually got rid of the revenue control mode The simple allocation of public resources, trying to strengthen performance management to seek higher efficiency of resource use. Budget performance management is based on the concept of performance budget, which is suitable for the new concept of the reform of the budget system under the conditions of our country’s socialist market economy. From