绩效预算是政府在执行其经济职能过程中最重要的手段,通过有效的绩效预算可以将更多的资金分配到各个预先备案的项目中,同时也能够为将来的公共项目筹备资金。进而提高资金的使用效率。但是,由于我国实行绩效预算之路起步较晚,现阶段仍然存在一些问题,因此,我们要充分结合我国的实际国情,同时借鉴国外优秀成功的案例,将我国绩效预算执行控制改革之路走的更加长远。 Performance budgeting is the most important means of government in the performance of its economic functions. With an effective performance budget, more funds can be allocated to various pre-filing projects and the funds for future public projects can also be prepared. Thereby increasing the efficiency of the use of funds. However, since the road to a performance budget in our country started a little late, there are still some problems at this stage. Therefore, we must fully integrate the actual conditions of our country and, at the same time, learn from the successful cases of foreign countries and take the road of implementing performance control reform in our country More long-term.