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.

2023年是全面预算绩效管理改革的收官之年,基于 “中央 省级” “省级—市级—县 (区)级”的跨层视角,以各级政府发布的相关政策文本和官员的访谈记录为研究素材,构建“制度—组织—个体”的分析框架,剖析全面预算绩效管理改革在政策结构、推进模式与官员行为间的衔接机制,重点识别全面预算绩效管理改革在各层级之间形成的结构效率及其阻滞性因素。研究发现:全面预算绩效管理制度体系的 “形”已经基本形成,各级政府 “点”的行动也初具成效,但要进一步实现推进过程中的 “形” “实”相符与 “点” “面”相接,重点还需依托各省实际情况,突破跨层政策推进的衔接机制,提升内在结构效率。