2014年8月31日,十二届全国人大常委会第十次会议通过了《全国人民代表大会常务委员会关于修改〈中华人民共和国预算法〉的决定》,并重新颁布了修订后的预算法(以下简称《新预算法》),将于2015年1月1日起施行。修改后的预算法完善了全口径预算管理、地方政府举借债务、预算公开等方面的内容,同时也是首次以法律形式明确了我国公共财政预算收支中的绩效管理要求,史无前例。“五个显著特征”认真研究和分析新预算法,我们可以看出,其中传递出的有关预算绩效管理的有效信息,呈现出以下五个显著的特征:1.顶层特征。新预算法提出“各级预算应当遵循统筹兼顾、勤俭节约、量力而 On August 31, 2014, the 10th Session of the 12th NPC Standing Committee passed the ”Decision of the Standing Committee of the National People’s Congress on Amending the Budget Law of the People’s Republic of China“ and re-enacted the revised Budget Law ( Hereinafter referred to as the ”New Budget Law“) will come into effect on January 1, 2015. The revised budget law has improved the contents of full budgetary budget management, borrowing of debts by local governments, and disclosure of budgets. It is the first time in terms of law that the performance management requirements in the budget revenue and expenditure of public finance in China are unprecedented. ”Five Notable Features“ To seriously study and analyze the new budget method, we can see that the effective information passed on budget performance management presents the following five salient features: 1. Top-level characteristics. The new budget law proposes that ”budgets at all levels should follow the principle of taking all factors into consideration, thrifty, thrifty, and energy-saving