与投入预算制度不同，绩效预算制度将预算执行的绩效与预算资金配置联系起来。预算部门和单位为了实现预算绩效目标必须抑制其机会主义行为倾向，自觉地为实现财政预算的社会公共利益服务。由于绩效预算制度明确地将预算绩效作为预算编制和审议的基础．将预算部门和单位为争夺预算资金而进行的无理博弈造成的交易成本降至最低程度。另外，绩效预算制度将预算资金转化为预算部门和单位凭借预算绩效获得的潜在利益．为提高预算资金使用效率提供了良好的激励机制．%Difference from the input-based budgeting system, Performance-based budgeting system is the prac- tice of developing budgets based on the relationship between program funding levels and expected results from that program. In order to realize the budget performance goals, the organizations involved in budget planning must curb opportunist motivation and serve public interests conscientiously. As the budget performance is the basis of budget drafting and examination, the transaction cost the organizations spend on getting budget fund will be minimized. Furthermore, the performance budget system ensures that budget fund the organization get is turned into potential benefits, which forms a stimulating mechanism for improving budget efficiency.
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