一、我国建立预算绩效评价体系的必要性从改革的效果看,建立预算绩效评价体系,用绩效考评机制来取代投入控制机制应成为我国部门预算改革的终极目标和方向。第一,预算绩效评价体系的建立, 有利于社会资源的合理配置与公共部门资源配置结构的优化。 I. The Necessity of Establishing a Budget Performance Evaluation System in Our Country From the perspective of the reform, establishing a budget performance evaluation system and replacing the investment control mechanism with a performance evaluation mechanism should become the ultimate goal and direction of the departmental budget reform in our country. First, the establishment of a budget performance evaluation system is conducive to the rational allocation of social resources and the optimization of the allocation structure of public sector resources.