公共财政是为政府为市场提供公共服务的行为,是与市场经济相适应的财政类型。作为实现宏观调控的重要手段,现代预算制度是国家治理体系和治理能力现代化的基础和重要标志。预算绩效管理作为预算管理的重要有机组成部分,将绩效理念融入预算编制、执行和监督的全过程,通过实施以结果应用为导向、以绩效评价为手段、以绩效提高为目标的一系列措施,逐步实现对财政资金支出效果的管控。近年来,各地进一步建立健全政府绩效管理制度,完善公共财政体 Public finance is the act of providing public services to the market for the government and the type of fiscal suited to the market economy. As an important means of achieving macroeconomic regulation and control, the modern budget system is the foundation and important symbol of the modernization of the state governance system and governance capacity. As an important and integral part of budget management, budget performance management integrates the concept of performance into the whole process of budget preparation, execution and supervision. Through the implementation of results-oriented, performance-based evaluation and performance improvement, Gradually realize the control over the effect of fiscal expenditure. In recent years, various localities have further established and perfected the government performance management system and perfected the public finance body