现阶段中国项目资金存在数目繁多,管理混乱的特点。而纵观西方发达国家在比较完善的财税体制下,对这个问题有一套完善的监督制衡体制,对我国具有借豁意义。下文以美国为例,介绍项目资金绩效管理和绩效审计体系。项目评估分级工具,是用于预算项目资金的绩效评估技术工具,是一次项目资金管理的创新。它通过对预算项目的目标、设计、规划、管理等进行全方位评估来确定项目的绩效及其实现可能性。它由一系列提问组成,为整个政府部门内部评估制定了一个统一的标准。美国的绩效预算改革按改革的进程可以分为三个阶段。首先是克林顿时期《政府绩效和成果法案》提出了新绩效预算改革的基本理念和思路,《政府 At this stage there are a large number of Chinese project funds exist, chaotic management features. Looking at the well-developed fiscal and taxation system in the developed western countries, there is a sound system of supervision, check and balance on this issue, which is of great significance to our country. In the following, taking the United States as an example, we introduce project funds performance management and performance audit system. The Project Assessment Rating Tool is a performance assessment tool for budgetary project funding and is a project finance innovation. It determines the project’s performance and its likelihood of realization by conducting a comprehensive assessment of the objectives, design, planning, management, etc. of the budget project. It consists of a series of questions that set a uniform standard for the internal assessment of the entire government department. The performance budget reform in the United States can be divided into three stages according to the process of reform. The first is the Bill Clinton’s “Government Performance and Results Act” put forward the basic concepts and ideas of the new performance budget reform, "the government