Government budget performance management has been widely developed all over the world.Through good system supply,Western developed countries have deeply combined the concept and method of performance with the budget management mode,so that their budget performance management systems have gradually improved and developed.Government budget perform-ance management involves the complex relationships among a country's politics,economy,society,and relevant interest groups.Whether it is the theoretical ba-sis or practical experience,the budget performance management of Western de-veloped countries is worthy of in-depth study.Thispaper takes typical countries in Europe and the United States as examples to introduce their main practices in budget performance management,and analyzes the main types of budget man-agement models,budget performance evaluation systems,and the main func-tions and achievements of budget performance management in these countries,so as to have a more objective and comprehensive understanding of their experi-ence and enlightenment of budget performance.
关键词
预算绩效改革/政府预算管理/预算体制比较
Key words
Budget Performance Reform/Government Budget Manage-ment/Comparison of Budgetary Systems
维普
万方数据