经过近十年的改革和探索,我国初步建立了具有本国特色的预算绩效管理体系,提高了财政管理的科学化精细化水平。但实践中仍然存在着制度体系不健全、绩效评价结果不合理、评价结果的应用机制不完善等问题,需要找准改革的突破口,进一步完善预算绩效管理制度体系,强化预算管理全过程的目标导向,改进绩效评价工作,探 After nearly 10 years of reform and exploration, our country has initially established a budget performance management system with its own characteristics and enhanced the level of scientific and refined fiscal management. However, in practice, there are still some problems such as the imperfect system system, the unreasonable result of performance evaluation and the imperfect application mechanism of evaluation results. It is necessary to identify the breakthrough of reform, further improve the budget performance management system and strengthen the goal-oriented of the whole process of budget management , Improve the performance evaluation, exploration