2003年我国提出了预算编制要遵循绩效性原则。绩效预算深化部门预算改革的客观需要,也是推进政府体制改革的有效手段。实行绩效预算的关键就是要按照我国的实际情况,建立预算支出评价体系,加强绩效预算中的公民参与,适度下放公共支出管理权限。 In 2003, China proposed that budget preparation should follow the principle of performance. Performance budget to deepen the objective needs of departmental budget reform, but also to promote the reform of the government system is an effective means. The key to implementing the performance budget is to set up an evaluation system of budget expenditures in line with the actual conditions in our country, strengthen the participation of citizens in the performance budget and decentralize the authority of public expenditure management.