对于行政事业单位而言,良好的预算管理是提高单位综合管理水平和财政资金使用效益的关键所在,对单位财政科学决策的做出具有至关重要的作用。目前我国行政事业单位管理制度正在改革,公共财政体系中的预算改革正是其主要内容,因此构建行政事业单位预算绩效考评体系势在必行。 For the administrative units, good budget management is the key to improving the overall management level and the efficiency of the use of financial resources, and plays a crucial role in the financial and scientific decision-making by the units. At present, the management system of our country’s administrative institutions is undergoing reform. The budget reform in the public financial system is the main content. Therefore, it is imperative to construct a budget performance evaluation system for administrative institutions.