随着新公共管理的产生和发展,西方国家一直在对19世纪建立起来的传统预算进行改革。这些改革都希望将预算理性引入公共预算过程,改进预算资金的配置效率与管理效率,但都没有获得成功。20世纪80年代以来的新绩效预算吸收了以前预算改革中有价值的成分,并有所创新,成为众多国家预算改革的方向。联合国作为政府间国际组织,其预算管理方式也随着新绩效预算的发展进行了改革,逐渐由只注重“投入”转变为强调 With the birth and development of new public administration, Western countries have been reforming the traditional budget established in the 19th century. All of these reforms hope to introduce budget rationality into the public budget process and improve the allocation efficiency and management efficiency of budget funds. However, none of these reforms succeeded. The new performance budget since the 1980s has absorbed the valuable elements of the previous budget reform and has made innovations and has become the direction of many national budget reforms. The United Nations, as an intergovernmental organization, has also reformed its budget management approach with the development of a new performance budget and gradually shifted its emphasis from “investment” to emphasis