实施以结果为导向的绩效预算过程中,从战略规划和政策结果要求出发,并具体化为各层次的可计量标准,更有利于考察和评估支出项目的社会政策标准。以结果为导向模式的主要特点体现为预算管理重点的变化,即从投入(支出)控制为中心转变为以产出和结果为导向。近年来,各级政府不仅着力于调整财政支出的结构,重点倾向于保障和改善民生支出,而且努力探索与公共财政要求相适应的预算管理方式。财政支出内容调整与财政支出管理方式改革的协调并进已经逐渐成为当前公共财政体系建设中的一个 The implementation of results-oriented performance budget process, starting from the requirements of strategic planning and policy results and embodied as measurable standards at all levels, is more conducive to the study and assessment of social policy standards for expenditure items. The main feature of the results-oriented model is the shift in the focus of budget management, from input (expenditure) control to output-oriented and outcome-oriented. In recent years, the governments at all levels have not only focused on adjusting the structure of fiscal expenditure, but have tended to protect and improve people’s livelihood expenditures. At the same time, they have tried their best to explore a budget management method that is compatible with public finance requirements. The coordination of fiscal expenditure content adjustment and fiscal expenditure management reform has gradually become one of the current public financial system construction