本文力图对中外绩效预算的背景条件进行比较分析,并从此比较中得出我国实施绩效预算的必要性及其必然性;并对西方目前成功实施的新绩效预算的实践现状进行研究分析从而得出我国进行绩效预算改革的借鉴与启示。 This paper tries to compare the background conditions of the performance budget in China and abroad, and draws the conclusion that the necessity and inevitability of implementing the performance budget in our country from the comparison; and studies the practice status of the new performance budget in the West nowadays, Reference and Enlightenment of Performance Budgeting Reform.