事业单位产生背景的特殊性及其不以利润最大化为经营目标的特点决定了预算管理尤其是预算绩效评价的薄弱性。文章首先分析指出现阶段我国事业单位预算绩效评价的现状和问题,然后给出完善对策,最后就如何建立有效的预算绩效评价体系进行了探讨。 The particularity of the background of PSUs and their non-profit maximization as business objectives determine the weakness of budget management, especially budget performance evaluation. The article first analyzes and points out the current situation and problems of the budget performance evaluation of our country’s public institutions at this stage, and then gives the perfect countermeasures. Finally, how to establish an effective budget performance evaluation system is discussed.