我国一直以来在不断的推进和加快公共财政制度的改革和完善,从2003年建立基本公共财政框架以来,十几年的时间里,我国财政预算管理体系得到丰富和完善,财政预算管理从简单的公共资源“分配”逐步向“管理”深化,预算管理制度改进为预算绩效管理模式。本文通过分析我国财政预算绩效管理的发展背景及存在问题,并针对问题提出建议 China has continuously promoted and accelerated the reform and improvement of the public finance system. Since the establishment of the basic public financial framework in 2003, China’s fiscal budget management system has been enriched and improved over the past decade. From a simple budget management system, Public resources “distribution ” to “management ” deepen, the budget management system improved to budget performance management. This article analyzes the development background and existing problems of performance management of China’s budgetary budgeting, and puts forward suggestions according to the problems