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绩效管理是各国财政改革的最新主题和通行做法是建立公共财政体制、实现财政资源配置效率最大化的必然要求,也是实现财政管理科学化、精细化的重要保证。加强预算绩效管理、进一步提高我国财政管理水平是深入贯彻落实科学发展观的必然要求,是完善政府绩效管理制度、深化行政体制改革的重要举措,对于贯彻落实十八届三中全会有关深化财税体制改革、建立现代
Performance management is the latest theme and common practice of all countries’ fiscal reform. It is an inevitable requirement of establishing a public financial system and maximizing the efficiency of the allocation of financial resources. It is also an important guarantee for achieving scientific and meticulous financial management. Strengthening budget performance management and further improving China’s financial management level are the inevitable requirements of thoroughly implementing the scientific concept of development. It is an important measure to improve the government performance management system and deepen the reform of the administrative system. It is of great significance to implementing the relevant policies on deepening the fiscal and taxation system of the Third Plenary Session of the 18th CPC Central Committee, Reform, establish modern