Abstract
This paper considers how performance budgeting in U.S. Federal Government has been put into practice under the technical difficulties and political conflicts among parties involved. Although Government Performance and Results Act（GPRA）of 1993 served as a starting point for performance budgeting, federal agencies and Office of Management and Budget（OMB）did not fully enforce the expressed intent of GPRA. Performance budgeting emerged from practicing the performance management scheme provided by GPRA. It resulted in the establishment of PART. In an array of their efforts to implement performance budgeting, GAO, OMB and other agencies conflicted at one time, or cooperated at other time, with each other. Performance budgeting has been permeated the field of performance management in the federal government.
