预算绩效管理是政府绩效管理的重要组成部分,是一种以支出结果为导向的预算管理模式,对于加快经济发展方式的转变和和谐社会的构建,促进高效、责任、透明政府的建设具有重大的政治、经济和社会意义。绩效预算发源于西方国家。随着经济和社会的发展,我国也越来越重视预算绩效管理。2011年,财政部召开第一次全国预 Budget performance management is an important part of government performance management. It is a kind of budget management mode guided by expenditure result. It is of great importance to speed up the transformation of economic development mode, build a harmonious society and promote the construction of an efficient, responsible and transparent government Political, economic and social significance. Performance budget originated in Western countries. With the economic and social development, our country also pay more and more attention to budget performance management. In 2011, the Ministry of Finance held its first national advance