随着我国经济体制的改革发展,经济市场化的程度不断的成熟和完善,我国行政单位的财政预算管理方式正逐步向实施绩效预算方面转变。为提高预算编制的合理性、规范性和科学性,行政单位以绩效评价为突破口,对绩效评价体系进行深入探索。文章通过对行政单位的绩效预算及评价的含义进行了简单的介绍,对做好绩效预算及评价的措施进行了探讨。 With the reform and development of China’s economic system and the maturing and perfection of the marketization of economy, the fiscal budget management methods of our country’s administrative units are gradually shifting from implementing performance budgets. In order to improve the rationality, normativity and scientificity of budget preparation, the administrative unit takes the performance evaluation as a breakthrough and conducts an in-depth exploration on the performance evaluation system. Through a brief introduction of the performance budget of the administrative units and the meaning of the evaluation, the article discusses the measures of doing a good job of performance budget and evaluation.