绩效预算是一种以目标为导向、以项目成本为衡量、以绩效评估为核心的预算管理体制,是将增加资源分配与提高绩效紧密结合的预算系统。具体而言,就是根据公共服务战略目标确定公共支出计划及其实施成本,并考核其实际产出或效果,将实际结果与绩效目标进行对比分析,以此为依据确定下一预算年度的公共支出决策。 Performance budget is a goal-oriented, project cost-based, performance-based budget management system is to increase resource allocation and improve performance closely integrated budget system. Specifically, public expenditure plans and their implementation costs are determined according to the strategic objectives of public services, and their actual output or effect is evaluated. The actual results are compared with the performance targets to determine the public expenditure for the next budget year decision making.