预算绩效管理西方发达国家早已实施。现代政府管理理论认为,公共管理与企业管理不存在本质区别。企业管理中的绩效、质量、目标、成本管理及结果控制等,公共管理都适用。企业有效益,财政才有税收;反之,财政有绩效,向社会提供更多、更好的公共产品和优质高效的公共服务,政府国家治理和社会服务发挥正能量,才会为企业有效益创造条件。从本质上讲,财政属公共资源,财政没有不做事的钱, Budget performance management has long been implemented in the western developed countries. Modern government management theory believes that there is no essential difference between public management and business management. Management, performance, quality, objectives, cost management and results control, public management are applicable. On the contrary, the financial performance, to provide more and better public goods and quality and efficient public services, the government state administration and social services to play a positive energy, will be effective for the enterprise to create condition. In essence, finance is a public resource, finance does not have no money,