本文主旨在探討自1990年以來美國各州政府再造下的預算改革，歸納有六個方向與作法：（1）採用績效為基礎的預算方式，以策略規劃及績效評估的概念為補助；（2）進行以方案為單位，重視資訊之質與量的選擇性方案評估；（3）找尋支出移轉基金用於重要施政項目，將資源由績效不彰的支出移轉至績效卓越之處；（4）設定概算的上限，協以共識預測的精神，以抑制各機關提出概算時的貪婪行為；（5）實施節流分享，提供管理者撙節支出的誘因；（6）改良預算資訊的呈現與傳播方式，便於讀者閱讀。

　The objective of this paper is to explore reinventinggovernment and budgeting reform in state governments of the US.Six important directions and practices have been adopted by manystates and attracted most attention: 1) Performance-basedbudgeting system, based on the concepts of strategic planning andperformance evaluation, has been adopted by more than a halfstate governments. 2) Selective program evaluation has been usedto generate high quality but reasonable quantity of information. 3)Redirected funds come from the cut of inefficient programs andare used on crucial programs. 4) Limits on agency budget requestsrestrain each agency's acquisitive behavior. 5) Gainsharingprovides incentives to managers for saving money. 6) Userfriendliness of budget presentation improves the public'scomprehension of budget.