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中文摘要：
新预算法实施伊始，地方各级财政预算改革的积极回应，并与相关法律和制度的修订完善相衔接，其立法目标和制度预期效果才能得以实现，也是我国解决财政资金使用效率和效益低下问题的制度选择。绩效预算以结果为导向，以绩效评价为关键，以分权为激励，以监督和责任为约束，与投入导向型的传统预算制度明显不同。深入推进地方绩效预算制度改革依然面临路径依赖、突破自身局限和制度环境等多个方面的约束。为此，通过预算权在政府、权力机关和社会公众之间的优化配置，以及完善合理的绩效指标评价体系，为持续推进绩效预算改革提供有力的保障。
英文摘要：
At the beginning of the implementation of the new budget law, due to the positive response of the local government at various levels of fiscal budget reform, and with the corresponding of the perfect revision of the relevant laws and institutions, the legislation goal and the desired effect of system can be achieved, which is the system choice for our country to solve the problem of financial service efficiency of funds and low benefit. Performance budgeting takes its result as orientation, and takes performance evaluation as the key, and takes the separation of powers as inspiration, and takes supervision and responsibility as constraints, which is obviously different from the traditional input-oriented budget system. Further advancing the reform of the budget system still faces many aspects of constraints of path dependence, self-limitation breakthrough and the institutional environment. Therefore, the optimal configuration of the budget right among the government, authority and social public as well as the impeccable and reasonable performance evaluation index system provide a strong guarantee for advancing continuously the performance budget reform.
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