本文从新时期我国政府治理理念重塑的必要性入手,对政府治理理念重塑 的内涵“以公众为中心,以结果为导向,以市场为基础”做了较为深入的阐述,在此基础之 上,运用公共预算决策的一般性分析框架,从权力、信息、决策模式出发,建构了“新公共预 算决策”这一全新的理念。 This article starts with the necessity of reshaping the concept of government governance in our country in the new era and elaborates on the connotation of reshaping the concept of government governance “taking the public as the center, the result as the guide and the market as the foundation ”, Based on the general analysis framework of public budget decision making, this paper constructs a brand new concept of “new public budget decision” from the perspectives of power, information and decision-making.