目前,预算绩效管理改革正成为西方各国政府增强透明度、责任感和持续运营能力的有效途径,代表了国际上公共管理改革的潮流。为了积极稳妥地推进我国的预算绩效管理改革,借鉴西方发达国家预算绩效管理改革的成功经验是必要的。 At present, the budget performance management reform is becoming an effective way for Western governments to enhance their transparency, sense of responsibility and continuous operation capability, and represents the tide of public administration reform in the world. In order to actively and steadily promote the reform of our country’s budget performance management, it is necessary to draw on the successful experience of the budget performance management reform in the developed countries in the West.