The year 2023 is the final year of the comprehensive budget performance management reform. Based on the cross-level perspective of "central-provincial", "provincial-municipal-county (district)", taking the relevant policy texts issued by various levels of governments and the interview records of officials as research materials, we constructed an analytical framework of "system-organisation-individual".analysing the interface mechanism of comprehensive budget performance management between policy structure, promotion mode and officials' behavior. On this basis, the study focuses on identifying the structural efficiency of the reform of comprehensive budget performance management at various levels and its blocking factors. The study finds that the "shape" of the comprehensive budget performance management system has basically been formed, and the "point" actions in various regions have begun to bear fruit, but to further realize the "shape" and "reality" of the promotion process, the "point" and "surface" are connected. However, in order to further realize the "shape" and "reality" of the promotion process and to connect the "points" and "surfaces", the focus should be on relying on the actual situation of each province, breaking through the articulation mechanism of cross-level policy promotion, and improving the inherent structural efficiency.