当前,我国地方政府的主要职能是为社会公众提供公共服务,而公共支出是地方政府为满足社会公共需求而耗费的资金,社会公众可以通过公共支出成本和收益的比较,来衡量和检测地方政府行政效能的有效性。本文通过分析地方政府职能的转变、公共支出的现状和当前地方政府绩效管理中存在的主要问题,提出了改进地方政府公共支出绩效管理的对策。 At present, the main function of the local government in our country is to provide public services to the public, while public expenditure is the capital that local governments spend to meet the public needs. The public can measure and test the local government through the comparison of public expenditure costs and benefits The effectiveness of administrative efficiency. By analyzing the change of local government functions, the current situation of public expenditure and the main problems existing in the performance management of local governments, this paper puts forward some countermeasures to improve the performance management of local government public expenditures.