一、引言源于欧美等发达国家的绩效预算推动了财政预算管理改革的进程。它将市场经济的企业管理理念融入政府公共管理之中,有利于降低政府提供公共产品的成本,提高财政支出的效率,同时,也为我国预算绩效管理改革提供了国际经验和较好的借鉴。国际经验表明,财政部门在绩效预算改革过程中起着主导作用。同时,绩效预算改革是一个系统工程,涉及政府管理的方方面面,其中很多已超出了财政部门的职能范围,需要更多的外部支持。在英 I. INTRODUCTION The performance budget from developed countries such as Europe and the United States promoted the reform of fiscal budget management. It incorporates the concept of enterprise management in the market economy into the public administration of the government, which helps to reduce the cost of providing public goods by the government and improves the efficiency of fiscal expenditure. At the same time, it also provides international experience and good reference for our country’s budget performance management reform. International experience shows that the financial sector plays a leading role in the performance budget reform process. At the same time, performance budget reform is a systematic project involving all aspects of government administration, many of which are beyond the purview of the financial sector and require more external support. In English