绩效预算是当前西方发达市场经济国家大力推行的一种政府预算模式,对于在我国当前的财政体制下是否应该推行绩效预算,本文进行了理论分析。本文阐述了绩效预算的基本内涵并分析了绩效预算实施的制度条件,在分析中国的体制环境基础上,发现存在正式和非正式制度对绩效预算实施产生影响,最后探讨了我国实施绩效预算的改革思路。 Performance budget is a kind of government budget mode vigorously promoted by the western developed market economy countries. This article has carried on the theoretical analysis to whether should carry out the performance budget under our country current financial system. This paper expounds the basic connotation of the performance budget and analyzes the system conditions for the implementation of the performance budget. Based on the analysis of the institutional environment in China, we find that the formal and informal systems have an impact on the implementation of the performance budget. Finally, the reform of implementing the performance budget in our country is discussed Ideas.