Abstract:In accordance with the request of Ministry of Finance, Chinese Academy of Sciences (CAS) conducts a pilot study of comprehensive budget performance evaluation among six affiliated institutes of CAS. The research gives a systematic reviewing analysis from the perspectives of the background of the pilot study, construction of the evaluation logic model, design of the evaluation indicator system, organization and implementation of the whole pilot study, and the resulted effects thereof based on the specific practices. In the meantime, upon exploring of issues, including but not limited to, coordination of all kinds of evaluation work, the uniqueness of science and technology field, and some problems rising in specific practices, the research brings out certain ideas and reflection on budget performance evaluation.