2003年,广东省财政厅开始推行以财政项目支出绩效评价为重点的省级预算绩效管理改革试点,随后在全省全面铺开。经过七年多的探索,实现了从个别项目评价向一定额度资金的全面评价、从事后评价向预算支出全过程绩效管理、从评价结果个别应用到多向对接多种途径的制度化应用,在全省初步构建了横向覆盖“部门预算、专项资金、财政综合支出”等财政预算支出,纵向覆盖“事前绩效目 In 2003, the Guangdong Provincial Department of Finance started to carry out the provincial budget performance management reform pilot focused on the evaluation of the performance of fiscal expenditures, which was subsequently rolled out across the province. After more than seven years of exploration, it has realized the comprehensive appraisal from the individual project appraisal to a certain amount of fund, the performance appraisal from the post appraisal to the whole process of budget expenditures, the application of the appraisal results from individual application to the multiple application of multiple appropriation channels. The province has initially constructed such programs as horizontal budget coverage, ”departmental budgets, special funds and comprehensive financial expenditures“ and other fiscal budget expenditures, and vertically covered the ”Ex ante performance indicators