近年来,公共财政改革不断深入推进,预算绩效管理成为财政部门改革的重点方向。由于预算绩效管理尚处于起步阶段,在实际实施过程中遇到一些难题,亟需深入研究和解决。(一)绩效指标体系设计不够合理。绩效指标体系过于复杂,加大了单位填报绩效目标指标难度,绩效目标申报的质量普遍不高。某些绩效指标在设计时过于强调专业性,忽视了可操作性,也增加了预算部门获取绩效指标数据的难度。指标体系未能反映以结果为导向的 In recent years, the reform of public finance has been continuously deepened, and budget performance management has become the key direction for the reform of the financial sector. As budget performance management is still in its infancy, some difficulties have been encountered in the actual implementation process, which are urgently needed to be studied and solved urgently. (A) performance index system design is not reasonable enough. The system of performance indicators is too complicated, and the difficulty of reporting performance targets by units is increased. The quality of the performance targets is generally not high. Certain performance indicators are too professional in design, neglect maneuverability, and increase the difficulty for the budget authority to obtain performance indicator data. Indicator system failed to reflect results-oriented