I. All-round performance management: The main body of budget performance management will fully incorporate all revenue and expenditure, policies and project budgets into performance management, and build an all-round budget performance management pattern. Governments at all levels will fully incorporate revenue and expenditure budgets into performance management; Departments and units incorporate budget revenue and expenditure into performance management; The main body of budget performance management fully integrates policies and projects into performance management.

2. Throughout the whole budget process: that is, not only the budget preparation, implementation and results should introduce performance concepts and performance management, but also the performance evaluation of major projects in the whole cycle, pay attention to cost-benefit analysis, pay attention to the realization degree of expenditure results and policy objectives, and promote the improvement of budget preparation and fiscal policy adjustment.

Three. Full coverage of performance management: that is, the general public budget, government fund budget, state-owned capital operation budget and social insurance fund budget are all included in performance management, and the connection between the four budgets is strengthened to improve the performance management system of full coverage budget.

Fourth, the whole cycle: all major policies and investment and financing projects should be tracked throughout the cycle, and a dynamic evaluation and clean-up exit mechanism should be established.

Verb (verb's abbreviation) full-process supervision: establish the concept of "asking for money, evaluating, and spending money on performance" in the whole society, and consciously accept the supervision of the National People's Congress and all walks of life while strengthening supervision such as auditing and supervision.