由于公共资源的稀缺性和公共部门对于公共资源需求的无限性之间的矛盾,如何达成资源在政府部门的有效分配以及如何监督政府部门使用资源的有效性成为了公共部门一直以来希望解决的两大问题。而通过制度的实践,采用预算来约束和监督公共部门的资源使用效率成为了主要手段。本文对我国的绩效预算制度存在的问题进行研究。 How to achieve the effective distribution of resources in government departments and how to supervise the effective use of resources by government departments have become two problems that the public sector has always been trying to solve because of the contradiction between the scarcity of public resources and the public sector’s infinite demand for public resources Big problem And through the practice of the system, using the budget to restrain and supervise the efficiency of resource utilization in the public sector has become the main means. This paper studies the problems existing in our country’s performance budget system.