Study On The Implementation Of Performance Budgeting And Performance Evaluation Of Financial Expenditure

The implementation performance budgeting(PB) and performance evaluation(PE) of fiscal expenditure is necessary to reform the public finance management. On the basis of analyzing about the achievements of research and practice in both at home and abroad, this paper trys to research how to implement it in our county.This paper expounds the definition of PB&PE and its theoretical foundation is analyzed.and researchs the practice development status in both at home and abroad and the main problems of PE&PB existing in our country. Based on the systematic study, the paper built Indicator& criterion System, put forward the countermeasures of the of PB.