一、背景分析现代意义上的绩效预算是指政府部门按所完成的各项职能编制预算,它将政府预算建立在可衡量的绩效基础上,即干多少事拨多少钱。绩效预算与传统预算方法的不同之处在于,它把市场经济的一些基本理念融入公共管理之中,使部门预算的编制、执行、调整紧紧围绕绩效而展开。美国、加拿大、澳大利亚、新西兰、英国、德国等国均先后开始了 I. Background Analysis Performance budgets in the modern sense refer to the budgets prepared by the government departments according to the functions they have completed. They set the government budgets on the basis of measurable performance, that is, how much to do and how much to do. The difference between the performance budget and the traditional budget method lies in that it incorporates some basic concepts of the market economy into the public administration so that the preparation, implementation and adjustment of the departmental budget closely focus on performance. The United States, Canada, Australia, New Zealand, Britain, Germany and other countries have successively started