关于实行绩效预算的探讨王俊，王书林，杨哲虎为逐步建立适应社会主义市场经济的财政分配机制，财政预算管理实施了一系列重大改革，如以复式预算为主的预算管理制度改革，以分税制为主的预算管理体制改革和以零基预算为基础的预算分配方式改革，由点及面，由上到下逐步向... Discussion on Implementing Performance Budget Wang Jun, Wang Shulin, Yang Zhehu In order to gradually establish a fiscal allocation mechanism to adapt to the socialist market economy, a series of major reforms have been implemented in fiscal budget management. For instance, the reform of the budget management system based on double budgeting and the tax-sharing system The main budget management system reform and zero-based budget-based budget allocation reform, from point to surface, from top to bottom gradually ...