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步入本世纪之后,随着财政支出管理改革的逐步深入,西方国家在绩效预算理论和实践方面的探索对我国产生了广泛影响。针对支出管理改革的复杂性和支出绩效评价的重重困难,决策部门、理论界在不断思考论证绩效预算在我国的可行性和存在价值。从西方国家绩效预算的产生和发展过程来看,绩效预算是一种绩效导向型的预算管理模式,对一个国家来讲有其特定存在条件和存在价值,其基本特征有三点:一是强调各政府部门在制定出完整、细致的工作规划
After this century, with the gradual deepening of the reform of fiscal expenditure management, the exploration of performance budget theory and practice in western countries has had a broad impact on our country. In view of the complexity of expenditure management reform and the difficulties in performance appraisal of expenditure, decision-making departments and theorists are constantly thinking about the feasibility and existence value of performance budgeting in our country. From the process of the emergence and development of the performance budget in western countries, the performance budget is a performance-oriented budget management model. For a country, it has its own specific conditions of existence and value. There are three basic characteristics: First, Government departments in the development of a complete and meticulous work plan