浅议“绩效预算”王俊，王书林，杨哲虎为逐步建立适应社会主义市场经济的财政分配体制，财政预算管理实施了一系列重大改革，如以复式预算为主的预算管理制度改革，以分税制为主的预算管理体制改革和以零基预算为基础的预算分配方式改革，由点及面，由上到下逐步向纵深推... On the “performance budget” Wang Jun, Wang Shulin, Yang Zhehu In order to gradually establish a fiscal allocation system to adapt to the socialist market economy, fiscal budget management has implemented a series of major reforms, such as the reform of budget management system based on double budgeting, tax-sharing system The main budget management system reform and zero-based budget-based budget allocation reform, from point to point, from top to bottom and gradually push down ...