支出预算管理改革是我国公共支出改革中的重要一环，不仅关系到我国公共财政能否最终确立，而且是解决我国目前财政困难的关键。本文主要引入经济学中的委托—代理理论这一分析工具为我国支出预算管理改革提供了一个全新的思路，即通过构建一套有效的激励约束机制，使政府能 Expenditure budget management reform is an important part of the public expenditure reform in our country. It is not only related to the final establishment of public finance in our country, but also the key to solving the current financial difficulties in our country. This paper mainly introduces the commission-agent theory in economics, which provides a brand-new idea for the reform of expenditure budget management in our country. By constructing an effective incentive and restraint mechanism,