关键词: 中期预算,预算绩效改革,预算绩效管理,现代财政制度

Abstract: The report at the 19th National Congress of the CPC highlighted the target for the full scale implementation of budget performance management. The budget performance reform is a significant change in the budget management system; as a standard equipment for the deepening of the medium-term budget reform, it is an important part of building a modern financial system. At present, the budget performance reform under the framework of medium-term budget is still at the exploratory stage, there exist such problems as the security system for the budget system being not sound enough, the budget performance evaluation index system that meet the scientific standards having not been really established, the range of budget performance evaluation waiting to be extended, the application of the performance evaluation results being not wide enough, and the budget performance being not well connected with government governance, etc.. If these problems are not solved in time, the process of the full scale deepening of the budget reform will be affected. Therefore, in order to explore the path of budget performance reform under the framework of medium-term budget, the budget management model can be changed from expenditure control to performance oriented, so as to complete the significant transformation from“the government keeping the wallet”to“keeping the government’s wallet”.

Key words: medium-term budget; budget performance reform; budget performance management; modern financial system