随着我国财政体制改革的不断深入,预算的绩效问题越来越受到各级政府的关注。中外绩效预算在实施环境、实施目标等方面有着较大的差异,借鉴西方国家的经验,我国应选择绩效取向的改革,针对绩效预算的需求,完善民主法制环境,探讨绩效预算所需的其他公共财政改革条件,进而寻求以绩效预算优化部门预算的有效途径。 With the continuous deepening of China’s financial system reform, the performance of the budget has drawn more and more attention from governments at all levels. The performance budget of China and other countries have great differences in implementation environment, implementation goals and so on. Drawing on the experience of western countries, our country should choose the performance-oriented reform, in view of the demand for performance budget, improve the democratic legal environment and explore other public Fiscal reform conditions, and then seek to optimize the performance budget department budget an effective way.