Budget performance management idea has been recognized by financial and public depart ments, the related regulati ons have been made, depart ment budget expenditure performance evaluati on system is initially set up, and depart ment budget supervisi on has been consolidated . However, government budget performance management system has not been basically reformed because refor mtheory research needs t o be enhanced, reform restricti on fact ors are t oo many, reform organizati on and insurance ability is not enough and reform examinati on system needs t o be comp leted . Overall and systematic depart ment budget perfor mance management system should be set up by taking budget out put and result as core, by taking depart ment budget and out put items as initial points, and by including depart ment budget establishment, expenditure evaluati on, organizati on and supervisi on and so on .