预算绩效管理是一种以目标为导向的管理理念和管理方式,其核心是通过建立科学、规范、量化的预算绩效评价体系,对公共支出绩效目标的实现程度及效果实施考核与评估。行政事业单位是政府履行公共管理和服务职能的重要载体,是财政预算执行的 Budget performance management is a goal-oriented management concept and management approach. Its core is to establish a scientific, standardized and quantitative budget performance evaluation system to assess and evaluate the achievement level and effect of public expenditure performance targets. Administrative units is an important carrier of the government to perform public management and service functions, is the implementation of the budget