当前,一方面财力增长继续放缓,另一方面刚性支出必须确保,对财政发展改革提出了严峻考验。因此,以“预算约束、优化结构、政策激励、购买服务、绩效考评”为切入点,进一步强化预算绩效管理,对实现“稳增长、控通胀、防风险、惠民生”目标具有重要的现实意义。着力健全政府预算体系,严格预算约束要有新成效。全面、完整的预算体系是绩效管理的基础。一是推行全口径 At present, on the one hand, the growth of financial resources continues to slow down. On the other hand, rigid expenditures must be ensured and a severe test of the reform and development of finance is put forward. Therefore, taking “budget constraint, optimization of structure, policy incentives, purchase of services and performance appraisal” as starting points, we further strengthened budget performance management and achieved the goal of “stabilizing growth, controlling inflation, preventing risks and benefiting people’s livelihood” It has important practical significance. Strive to improve the government budget system, strict budget constraints have new results. A comprehensive and complete budget system is the foundation of performance management. First, the full implementation of the caliber