党的十六届三中全会上提出“建立预算绩效评价体系”,这将有助于发挥预算绩效评价的导向作用,提高财政支出的有效性,促进预算决策程序的规范化和民主化,并为进一步推进包括绩效预算改革在内的各项财政管理体制改革打下坚实的基础。现就如何建立我国预算绩效评价体系谈几点看法? At the Third Plenary Session of the 16th CPC Central Committee, “establishing a budget performance evaluation system” will help to play a guiding role in budget performance evaluation, improve the effectiveness of fiscal expenditure, and promote the standardization and democratization of the budget decision-making process. And further promote the reform of various financial management systems including the performance budget reform, laying a solid foundation. Now on how to set up our country budget performance appraisal system to talk about?