中文摘要：

政府部门预算支出绩效管理改革框架分析是以公共部门＂理性人＂和制度契约假设为理论研究前提,突出组织实施系统构建、部门预算分析员设置、绩效信息审计约束等制度体系创新,同时配合以必要的技术手段,使政府部门能够在科学的制度保障下,在产出、效率、结果和生产率四种不同层次绩效评定间进行理性选择,并最终为建立适应市场经济需要,以提高支出绩效水平为根本目标的现代政府部门预算支出管理模式奠定基础。

英文摘要：

The framework analysis of performance management reform in government budget expenditure is based on the premises of the ＂rational man theory＂ in public sector,and the theory of systematic contract in assumptions.It highlights the systematic innovations of organized and implemented system construction,the department budget analyst formation,and performance information audit constraints.In conjunction with the necessary technical means,it enables the government departments to make rational choices in the four different levels of performance evaluation,namely,production,efficiency,results and productivity.Therefore,it will ultimately lay the basis for modern government budget expenditure management,which will satisfy the needs of market economy and also improve the expenditure performance.