新《预算法》将绩效确立为预算管理的一项基本原则,也是县级财政改革和完善的重要内容。笔者以山西省某县为例,分析县级财政推行预算绩效管理存在的问题和对策。 The new “Budget Law” to establish performance as a basic principle of budget management, but also the county financial reform and improvement of the important elements. Taking a certain county in Shanxi as an example, the author analyzes the existing problems and countermeasures of budget performance management at county level.