公共预算是建立当代高效政府组织的时代要求。以广东省为代表的“阳光财政”建设和激励型绩效预算管理成为了一大主流模式。本文通过分析其改革的初衷,主要成果,存在的不足,提出了对中国地方预算路径选择的建议和展望。 Public budgeting is a requirement of the times to establish a modern and efficient government organization. The construction of “Sunshine Finance” represented by Guangdong Province and incentive performance budget management have become a major mainstream model. By analyzing the original intention, the main achievements and the shortcomings of the reform, this paper puts forward some suggestions and prospects for the choice of the local budget path in China.