In the past two decades, many western countries, especially those in the Organisation for Economic Co-operation and Development(OECD), have been restructuring and reforming the pattern of budget management. At present, Performance Budgeting(PB) has almost been the main budgeting pattern for the developed western countries, which is playing an important role in leading government to improve economic efficiency and to play the role of macro-control. However, PB is in the feasibility stage of theoretical prepa...