2003年,我国正式建立公共财政框架。我国财政预算绩效管理通过十多年的发展,公共财政体系日益完善,财政绩效预算管理已经从“分配”理念开始向“管理”理念转变。在看到发展的同时,我们也必须正视当前存在的问题,因为受到理念、制度以及技术等各个方面因素的限制,我国财政预算绩效管理仍然存在一些问题。鉴于此,本文详细分析了当前我国财政预算绩效管理存在的问题,在此基础之上提出了几点优化措施与建议,仅供参考与借鉴。 In 2003, China formally established a public financial framework. After more than a decade of development, the public finance system has been perfected day by day. The budget performance management has changed from the “distribution” concept to the “management” concept. While seeing the development, we must also face up to the existing problems. Because of the limitation of the concept, system and technology, the performance management of China’s budgetary budget still has some problems. In view of this, this paper analyzes in detail the existing problems in the performance management of China’s budgetary budgeting, and puts forward some optimization measures and suggestions on this basis for reference and reference.