Abstract:Having practiced for more than 20 years, China has basically established the framework of fiscal performance evaluation system and method. As one of the majorly applied fiscal performance evaluation methods in China, Comprehensive Scoring Method (CSM) has played a critical role in the rapid promotion of performance evaluation practice due to its standardization, transparency, and operability. However, CSM is also challenged by certain problems, such as multi-dimensional hybrid evaluation, progress-focused evaluation, and poor reflection of the actual performance, and even it faced with severer challenges for its application in science and technology field. Based on the aforementioned problems, this study aims to systemically analyze the issues and disputes of CSM, and to bring up new options and ideas in the CSM reform based on the new demands of state full promotion of budget performance evaluation in the new era and related international practices.