本世纪初,我国开始探索建立预算绩效管理体系。目前,预算绩效管理工作步入新阶段,制度建设、机构设置和操作方法三方面框架已搭建,今后的任务是加快推进。从现实运行与长远目标设计衔接角度看,推进预算绩效管理需着力解决如下三大问题:第一,把握全过程预算绩效管理要义。在制度设计上现在已经明确今后要实行全过程预算绩效管理模式。所谓全过程,就是将绩效管理覆盖所有政府资金,贯穿预算编制、执行和监督三个环节,落实到各级财政管理层面。这项改革动作大,涉及纳入预算管理和未完全纳入预算管理的资金 At the beginning of this century, our country began to explore the establishment of a budget performance management system. At present, the budget performance management has entered a new phase. The three frameworks of institution building, institution setting and operation have been set up, and the task ahead is to speed up the promotion. From the point of view of the connection between the real operation and the long-term goal design, it is necessary to solve the following three major problems in promoting budget performance management: First, grasp the essence of budget performance management in the whole process. In the system design, it is now clear that the whole process of budget performance management should be implemented in the future. The so-called whole process, that is, performance management will cover all government funds, throughout the budget preparation, implementation and supervision of the three links, the implementation of all levels of financial management. This reform is a big move that involves the incorporation of budgetary management and funding that is not fully integrated into budgetary management