关键词: 预算治理,绩效预算,预算善治,绩效评价,财政问责

Abstract: The performance budgeting is regarded as the value target and measurement standard of the budget governance as the good governance. The basic connotation of the good budget governance determines that performance budgeting should be result-oriented, taking the performance evaluation as the core and decentralization as the means, while constrained by performance accountability. For this reason, the performance budgeting reform in China should not only improve the laws and regulations system, clarify the relationship between the results of the performance evaluation and the fund allocation, build a scientific financial incentive system and continuously strengthen the performance accountability, but also reflect the value pursuit of the good budget governance. It should both have the external expression of the good budget governance and its spiritual connotations.

Key words: budget governance; performance budgeting; good budget governance; performance evaluation; financial accountability