财政支出绩效管理是适应财政科学化精细化管理要求的先进管理方式。本文运用SWOT分析法,对甘肃省推进财政支出绩效管理改革所面临的内外部环境因素进行了分析,旨在为改革在甘肃的顺利推进提供决策参考。 Financial Expenditure Performance management is to adapt to the financial management of the requirements of sophisticated management advanced management methods. This paper analyzes the internal and external environmental factors that promote the performance management reform of fiscal expenditure in Gansu Province by means of SWOT analysis so as to provide reference for the decision-making of the reform in Gansu.