预算绩效是指预算资金所达到的产出和结果。预算绩效管理是政府绩效管理的重要组成部分,是一种以支出结果为导向的预算管理模式。党的十八大提出:“创新行政管理方式,提高政府公信力和执行力,推进政府绩效管理。”党的十八届三中全会作出的《关于全面深化改革若干重大问题的决定》,对政府绩效管理和财政预算管理提出了明确要求,指出要优化政 Budget performance is the output and result of the budget funds. Budget performance management is an important part of government performance management, and it is a kind of budget management mode oriented by expenditure. The 18th CPC National Congress put forward: “Innovating the way of administration, improving government credibility and execution, and promoting government performance management.” “The Decision on Some Important Issues of Deepening the Reform in an All-Round Way,” made at the Third Plenary Session of the 18th CPC Central Committee, The government made a clear request for performance management and budget management, pointing out that the government should be optimized