在财政支出绩效评价在各地深入开展的情况下,当前中国预算改革是以控制为取向还是以结果为导向存在争议。论文通过对东部地区A市的研究发现,财政支出绩效评价是“两条腿走路”的预算改革,控制与结果并重。中国预算改革并没有跨越控制直达结果。 With the performance appraisal of fiscal expenditure carried out in various places in depth, it is controversial whether the current budget reform in China is oriented toward control or result-oriented. Through the study of A city in the eastern region, the paper finds that the performance evaluation of financial expenditure is the budget reform of “walking on two legs ”, with equal emphasis on control and result. China’s budget reform did not cross the direct results of control.