绩效预算改革是政府绩效管理改革的重要组成部分,深入推进绩效预算改革是建设“责任政府”、“阳光政府”、“服务政府”和“节约政府”的重要途径,对于提高政府财政资金使用效率和提升公共服务水平,优化公共资源配置具有十分重要的意义。本文通过对哈尔滨市绩效预算改革进行研究,分析哈尔滨市在绩效预算改革实施过程中存在的问题,最后针对问题提出了具体的解决对策。 Performance budget reform is an important part of the reform of government performance management. To further promote the performance budget reform is an important way to build a “responsible government”, “sunshine government”, “service government” and “save the government.” , Which is of great significance to improve the efficiency of the government’s financial capital utilization, improve the public service level and optimize the allocation of public resources. This paper studies the reform of performance budget in Harbin, analyzes the problems existing in Harbin’s performance budget reform and implementation, and finally puts forward specific solutions to the problems.