编者按:绩效预算管理是政府绩效管理的重要组成部分,是提升政府效能的重要抓手,是深化财政管理改革的重要举措,对促进高效、责任、透明政府建设具有重要意义。近年来,按照党中央、国务院关于“建立透明高效的现代财政制度”和新预算法有关要求,财政部牢固树立绩效预算管理理念,健全全过程绩效预算管理机制,积极推进重点绩效评价,拓展管理广度和深度,加强绩效评价结果应用, Editor’s note: Performance budget management is an important part of government performance management. It is an important starting point to enhance the government’s efficiency. It is an important measure to deepen financial management reform and is of great significance to promoting efficient, responsible and transparent government building. In recent years, in accordance with the requirements of the CPC Central Committee and the State Council on “establishing a transparent and efficient modern financial system” and the new budget law, the Ministry of Finance has firmly established the performance budget management philosophy, perfected the entire performance performance budget management mechanism, actively promoted key performance evaluation, Expand management breadth and depth, strengthen the application of performance evaluation results,